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A brief introduction to taxation issues for US and Canadian citizens

These links are, by no means, a complete source of information. We always recommend meeting with a tax advisor before moving.

United States



Foreign Earned Income Exclusion
Excluding Foreign Wages from US Taxes (About.com)
 A primer for US citizens on expat taxation issues. You should know your maximum allowable exclusions, and when you’ll meet the bona fide residence tests.



Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad This drily-written IRS guide has good information on determining whether you meet the physical presence test to be taxed as a US resident. It also provides information on deductions, forms, exemptions, retirement accounts, capital gains, dependents, and more! If nothing else, this page should convince you to talk with a good accountant.​

United States Income Tax Treaties - A to Z

Information on US Tax Treaties. Find out whether you may be exempt from paying taxes in a different country—or pay at a reduced rate.

Canada



6 must-know tax facts for Canadians earning abroad. The first thing you should read, if you’re a Canadian about to travel abroad.



Emigrants and Income Tax (from the Canada Revenue Agency). The Canadian government’s website on emigration is very readable and clear. But then, their policies on expat taxation are relatively clear, too.

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