Notes from Canadian founders
Practical notes on forming, banking, and taxing a U.S. business from Canada.
- Tax & ComplianceTax & ComplianceMay 4, 2026· 12 min read
Amazon FBA Sales Tax Nexus for Canadian Sellers: 50-State Map
Canadian LLC on Amazon FBA hits US sales tax nexus via inventory and economic thresholds. 50-state matrix, marketplace facilitator scope, when to register.
Read more → - Tax & ComplianceTax & ComplianceMay 4, 2026· 11 min read
ECI vs FDAP for Canadian LLC Members: Income Type Decision Tree
Canadian LLC members classify each income stream as ECI or FDAP. 7-type decision tree, treaty article mapping, SMLLC/MMLLC/Corp election effects.
Read more → - Tax & ComplianceTax & ComplianceMay 4, 2026· 11 min read
FIRPTA for Canadian LLC Real Estate Owners: From Rental to Sale
Canadian LLC owners of US rentals face two withholding stages: §1441 30% during rental, FIRPTA 15% on sale. §871(d) election, Form 8288-B, decision tree.
Read more → - Tax & ComplianceTax & ComplianceMay 4, 2026· 11 min read
Reinstating an Administratively Dissolved US LLC: Canadian Owner Path
Canadian LLC owners facing administrative dissolution run three tracks: state SOS reinstatement, IRS Form 5472 catch-up with FTA, CRA T1134/T1135 cleanup.
Read more → - Tax & ComplianceTax & ComplianceMay 2, 2026· 9 min read
Dissolving a US LLC as a Canadian Resident: Federal and CRA Steps
Dissolve a US LLC from Canada: 5472 final, Form 966 conditional logic, T1134 terminal year, departure tax, and state-by-state filing cost comparison.
Read more → - Tax & ComplianceTax & ComplianceMay 2, 2026· 10 min read
Canadian US LLC Owners and the Trapped FTC Problem
Canadian US LLC owners face trapped foreign tax credit from CRA-IRS timing mismatches. T2209 vs Schedule 21 routing, 20(12) deduction alternative, worked example.
Read more → - Tax & ComplianceTax & ComplianceMay 2, 2026· 9 min read
Canadian US LLC Owner: When Form 8832 Corp Election Pays Off
Form 8832 corp election for Canadian US LLC owners: 75-day rule, 5-year lockup, treaty access reversal, and a worked $100K cost-benefit example.
Read more → - Tax & ComplianceTax & ComplianceMay 2, 2026· 8 min read
ITIN for Canadian Non-Residents: W-7 Reason Decision Tree
Canadian ITIN guide: CAA vs mail comparison, W-7 reason a~h decision tree, Form 5472 SMLLC timing, and how ITIN differs from Canadian ITN.
Read more → - Tax & ComplianceTax & ComplianceMay 2, 2026· 8 min read
W-8BEN-E for Canadian LLC Members: When You Need W-8BEN Instead
Most Canadians filling W-8BEN-E for their US LLC should be using W-8BEN. Decision tree, Chapter 3 status guide, and Canada-US treaty rate matrix.
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