Canada Tax and Compliance Guides

Canada taxes people on residence, not citizenship, and files run on the calendar year. That makes the country easy to understand on its own and awkward when you also owe tax in the United States or India: the same income can be taxable in two countries, the same account can need three different reports, and the treaties decide which country goes first.

These guides explain the Canadian side in plain language: how residency is decided, what a first-year newcomer must do, how the T1 and T2 returns work, when a business must register for GST/HST, how payroll remittances and T4 slips work, what a T1135 is, and what changes by province. Each guide ends with what the same situation looks like for a U.S. citizen or an Indian national, with links to the matching pages.

We are a U.S. CPA firm. We handle the U.S. side and coordinate with your Canadian accountant, so read these guides as preparation for that conversation. For the United States, see the USA guides, and for combined situations the US-Canada cross-border guides.