Notes from Canadian founders
Practical notes on forming, banking, and taxing a U.S. business from Canada.
- OperationsOperationsMay 7, 2026· 13 min read
W-2 Employees via Canadian-Owned US LLC: PEO vs EOR vs Direct
Hiring a US W-2 through your Canadian-owned LLC triggers federal payroll, SUTA, and treaty PE risk. PEO vs EOR vs direct registration, break-even matrix.
Read more → - OperationsOperationsMay 6, 2026· 11 min read
GST/HST for Canadian-Owned US LLCs: Register, Charge, File
If your Canadian-owned US LLC's worldwide taxable supplies cross CAD $30,000 in a quarter, GST/HST registration kicks in. Place-of-supply rules, ITC strategy.
Read more → - OperationsOperationsMay 6, 2026· 11 min read
Hiring US Contractors via a Canadian-Owned LLC: W-9 and 1099-NEC
If your Canadian-owned US LLC pays a US contractor $600+, the LLC is the IRS withholding agent. W-9, 1099-NEC, 1096 timeline, foreign contractor decision tree.
Read more → - OperationsOperationsMay 6, 2026· 12 min read
Paying Yourself from a US LLC as a Canadian Non-Resident
Owner draw, guaranteed payment, distribution, W-2 salary. Which one applies depends on SMLLC vs MMLLC structure. The S-Corp shortcut does not work for non-residents.
Read more → - FinanceFinanceMay 6, 2026· 12 min read
Section 199A QBI for Canadian Non-Resident LLCs: When You Qualify
Canadian non-resident LLC owners can claim 20% QBI on effectively connected income, but the treaty that protects you from US tax disqualifies QBI. 2026 thresholds.
Read more → - LegalLegalMay 6, 2026· 11 min read
USPTO Trademarks via Canadian-Owned LLCs: Attorney Rule, CIPO Priority
Foreign-domiciled LLC owners must hire a US-licensed attorney at USPTO. Section 44 piggybacks a CIPO filing for 6-month priority. Cost matrix, 10-year timeline.
Read more → - OperationsOperationsMay 5, 2026· 11 min read
When a Non-Resident LLC Must Foreign-Qualify in Other States
Transacting-business triggers across 50 states, foreign qualification vs new LLC cost matrix, sales tax nexus separation, and the California $800 trap.
Read more → - Tax & ComplianceTax & ComplianceMay 5, 2026· 12 min read
Form 1040-NR for Canadian LLC Owners: When to File and When Not
Decision tree on when Canadian LLC owners must file Form 1040-NR, when it's optional, when exempt. Estimated tax, ITIN concurrent filing, CRA mismatch.
Read more → - Tax & ComplianceTax & ComplianceMay 5, 2026· 11 min read
Self-Employment Tax for Canadian Non-Resident LLC Owners: US vs Canada
Canadian non-resident LLC owners are exempt from US SE tax under IRC §1402(b). What you owe in Canada (CPP, GST/HST), and why the S-Corp shortcut fails.
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