Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Determining U.S. tax residency is only the starting point in advising individuals with Canada-U.S. connections. The more difficult issues arise when domestic U.S. residency rules conflict with treaty residence, an individual changes status during the year, or an election could significantly alter the tax result.
This intermediate-level course moves beyond a basic review of the Green Card Test and Substantial Presence Test. It focuses on the practical application of treaty tie-breaker rules, dual-status taxation, residency commencement and termination, available elections, and common compliance failures.
Examples and mini cases are used throughout the course.
| Session | Content |
|---|---|
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Module 1: Advanced Residency Determination and Exceptions |
This module provides a concise review of the domestic residency framework and concentrates on issues that commonly create errors in practice. Topics
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Module 2: Treaty Residence and Dual-Resident Individuals |
This module examines situations in which an individual is resident in both Canada and the United States under domestic law. Topics
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Module 3: Dual-Status Years, Residency Starting Dates and Elections |
This module addresses individuals who become or cease to be U.S. residents during the year and the elections that may change their filing status or tax result. Topics
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Module 4: Planning, Compliance Traps and Integrated Case Analysis |
This module brings together residency determination, treaty analysis, elections and compliance consequences. Topics
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Key Takeaways
By the end of this course, participants will be able to:
- Determine whether an individual is a U.S. resident, non-resident or dual-status taxpayer in more complex fact patterns.
- Distinguish between U.S. domestic-law residency and treaty residence.
- Apply the Canada-U.S. Tax Convention tie-breaker rules to dual-resident individuals.
- Identify the tax and filing consequences of residency commencement and termination.
- Evaluate the availability and implications of common residency elections.
- Recognize planning opportunities and common compliance risks arising from a change in residency status.
- Identify situations requiring treaty disclosure, closer-connection filings or additional information reporting.
Who Will Benefit
The course is designed for CPAs and non-CPAs who deal with snowbirds, temporary U.S. workers, Canadian residents moving to the United States, U.S. persons moving to Canada, or individuals with continuing personal or economic ties to both countries.
How to Access the Course
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Speaker(s)
Babar Khan is an experienced cross-border tax professional with over 14 years of experience in US & Canadian tax compliance and advisory work. He specializes in taxation for Expatriates, Business Travelers, High Net Worth Individuals and Owner-Managed businesses. Babar also teaches at Canada’s Schulich School of Business and CPA Ontario. Babar holds an MSc (Tax) from University of Oxford (UK), an MBA from Schulich School of Business and a BBA from University of Toronto. He is also a dual US and Canadian CPA. Babar also serves on the board of a UK based EdTech company.