Yes. The United States taxes its citizens on their worldwide income, regardless of where they live. As a U.S. citizen, you have an annual filing obligation with the IRS. Separately, as a resident of Canada, you must file a tax return with the CRA reporting your worldwide income. While this sounds like you'll be taxed twice, the Canada-U.S. Tax Treaty provides relief. You can typically claim a foreign tax credit on your U.S. return for the taxes you've paid in Canada, which often eliminates any U.S. tax liability. However, the filing obligation itself remains.

The standard processing time is typically 6-12 weeks after the IRS receives your complete application. However, during peak tax season (January through April), processing times can be longer due to increased volume. Using a Certified Acceptance Agent (CAA) or applying at a Taxpayer Assistance Center (TAC) can often result in more predictable timelines because these methods typically have lower rejection rates. To avoid delays, we recommend starting your application by January if you need your ITIN for the April tax filing deadline.

Yes, cross-border property ownership typically requires filings in both countries. As a Canadian resident, you must report worldwide income on your T1 return, including U.S. rental income and capital gains. You'll also need to file a U.S. nonresident return (Form 1040-NR) to report income from U.S. property. The Canada-U.S. Tax Treaty helps prevent double taxation through foreign tax credits, but proper coordination between both returns is essential. Additionally, if your foreign property cost exceeds CAD $100,000, you must file Form T1135 with the CRA to report your foreign holdings.

Yes. Any income earned from renting out a U.S. property is considered U.S.-sourced income and is subject to U.S. tax. While the default is a 30% withholding tax on gross rental income, a much better option is to file an election with the IRS. This allows you to be taxed on your net rental income (gross rent minus expenses like property taxes, maintenance, and insurance) by filing a Form 1040-NR tax return. This method almost always results in a lower tax obligation.

No, with very few exceptions (related to students and business apprentices from India), non-residents cannot claim the standard deduction. You must itemize deductions on Schedule A of Form 1040NR. However, you can only claim deductions to the extent they are connected with your Effectively Connected Income (ECI). Common itemized deductions include state and local taxes, charitable contributions to qualified U.S. charities, and casualty losses.

Yes, as long as you are a U.S. person. The United States operates on a citizen-based taxation system, which means as a U.S. citizen or green card holder, you must continue filing U.S. federal tax returns and report your worldwide income regardless of where you live. Moving to Canada doesn't end your relationship with the IRS—it simply changes the nature of it. You'll need to file Form 1040 annually as long as you are a U.S. person, just as you did while living in the U.S., but now you'll report income from all sources, including your Canadian salary and investment gains.

Fortunately, no in most instances. The U.S.–Canada Income Tax Treaty is specifically designed to prevent double taxation. The treaty provides two primary mechanisms to avoid paying taxes twice: the Foreign Tax Credit (FTC) and the Foreign Earned Income Exclusion (FEIE). The FTC is the most common method used by Americans in Canada, allowing you to reduce your U.S. income tax liability dollar-for-dollar by the amount of income taxes you've already paid to the Canadian government. Since Canadian tax rates are generally higher than U.S. rates, the FTC often eliminates your U.S. tax liability on Canadian-sourced income entirely.

Professional guidance is essential for successfully managing dual tax obligations. The cross-border tax world involves conflicting definitions between countries, complex treaty interpretations, ever-changing rules, and currency conversion requirements that can challenge even the most diligent individuals. A cross-border tax professional provides strategic year-round guidance, ensures full compliance with both countries' requirements, optimizes your tax position using treaty provisions, and helps you avoid costly mistakes like missing required elections for retirement accounts. Given the complexity and severe penalties for errors, professional assistance typically pays for itself many times over.