This course is designed for tax practitioners, accountants, financial advisors, and other professionals who wish to develop a deeper understanding of the U.S. tax consequences of arriving in or departing from the United States. It will be particularly valuable for professionals who advise or consult with clients contemplating a move to or from the United States, as well as those assisting clients with the related tax planning, compliance, and reporting considerations.

• CPAs and tax professionals
• Global mobility professionals
• Payroll professionals
• Human resource professionals
• Financial advisors
• Lawyers
• U.S. citizens residing outside the United States
• Cross-border practitioners
• Individuals with Canada-U.S. tax responsibilities

• Understand U.S. tax residency rules and their practical application.
• Understand tax implications upon arrival in the United States.
• Understand tax implications upon departure from the United States.
• Understand reporting obligations relating to Canadian assets owned by U.S. taxpayers.
• Understand Broad equity compensation and cross-border payroll issues.
• Understand Broad state taxation and residency traps.
• Obtain an overview of U.S. expatriation tax rules.
• Be able to identify compliance risks and planning opportunities for globally mobile individuals.

• Overview of U.S. tax residency rules, including the Green Card Test, Substantial Presence Test, treaty provisions, dual-status years, and common cross-border residency scenarios.
• U.S. tax implications of arriving in and departing from the United States, including the commencement and termination of residency, worldwide taxation, foreign tax credits, treaty relief, payroll considerations, and ongoing filing obligations.
• U.S. taxation and reporting considerations for Canadian assets after relocation, including TFSAs, FHSAs, RESPs, RRSPs/RRIFs, non-registered investments, Canadian mutual funds and ETFs, corporations, trusts, and foreign asset reporting.
• Cross-border employment and equity compensation issues, including RSUs, deferred compensation, mobile employees, payroll compliance, and foreign tax credit coordination.
• State tax considerations for mobile individuals, including residency, domicile, source income rules, and states that do not fully follow the Canada-U.S. Tax Treaty.
• Overview of U.S. expatriation tax rules, including covered expatriates, exit tax considerations, and related filing requirements.

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.