Cross-Border Tax & Residency
If you're a Canadian selling on Amazon US, an American running a Shopify store from Mexico, or anywhere between, your tax life lives in two countries at the same time.
Residency rules. Treaty positions. The question of where you're really resident this year. And the filings each country expects whether you owe anything or not.
The Cabana covers the cross-border basics that get sellers in trouble most often, the case studies of clients who got it right (and a few who didn't), and the paperwork that protects you when the CRA or IRS comes asking.
Tax Obligations and Residency Rules for American Digital Nomads
U.S. citizens and permanent residents (green card holders) are taxed on their worldwide income, regardless of where they live. As a digital nomad, you will need
read →Tax Obligations and Residency Rules for Canadian Digital Nomads
Canadian citizens and residents are taxed on their worldwide income, meaning if you remain a Canadian tax resident while living abroad, you must report and pay
read →Your Tax and Residency Questions, Answered
Establishing non-residency depends on your country of origin and its tax laws. For Canadians, it typically involves severing significant ties with Canada, such
read →Bill C-15: What Amazon, Shopify and Cross-Border Sellers Actually Need to Know (2026)
Bill C-15 got Royal Assent on March 26, 2026. Officially, it's the Budget 2025 Implementation Act, No. 1, and it turns most of the Carney government's November
read →More Cross-Border Tax & Residency writing on the way. See everything from the cove →
you are at CPA Cabana · back to the map ↑