Raj Pandher CPA Inc.
A boutique full-service CPA firm based in South Surrey that is trusted and recognized for quality professional service, Canadian & US tax expertise and personable approach.
Tax Blog & Insights
Foreign Tax Credits Cannot Offset NIIT: Federal Circuit Ruling for U.S. Expats in Canada
Introduction The tax landscape for U.S. citizens living abroad changed significantly on August 31, 2026. On that date, the U.S. Court of Appeals for the Federal Circuit issued...
Delinquent FBAR Submission Procedures for U.S. Expats in Canada: How to File Late FBARs Penalty-Free
Introduction If you are a U.S. citizen living in Canada, you may have heard that you must file an FBAR (Foreign Bank Account Report) when you hold foreign financial accounts....
Streamlined Foreign Offshore Procedures (SFOP) for U.S. Expats in Canada: How to File Late U.S. Tax Returns Penalty-Free
Introduction If you are a U.S. citizen or green card holder living in Canada and have not filed U.S. tax returns or FBARs, you are not alone. Many Americans abroad discover years...
FBAR (FinCEN Form 114) for U.S. Expats in Canada: What to Report
Introduction If you are a U.S. citizen or green card holder living in Canada, you need to understand your U.S. tax and reporting obligations. One of the most important...
U.S. Trusts in Canada: Cross-Border Tax Treatment for U.S. Citizens and Green Card Holders Moving to Canada
Introduction U.S. citizens and green card holders who move to Canada often bring existing estate plans with them. In many cases, U.S. trusts—both revocable and irrevocable—form...
U.S.–Canada Cross-Border Tax Treatment of U.S. Business Entities (LLCs, S-Corporations, C-Corporations, and Partnerships)
Introduction Why Entity Classification Matters After Immigration U.S. citizens and green card holders who become Canadian tax residents often continue to own U.S. business...





