Cross-Border Investing (CA + US)

When the same company's shares trade on two stock exchanges at once, such as both the Toronto Stock Exchange and the New York Stock Exchange.

Profiting from a temporary price gap between the same stock's two listings, after accounting for the currency exchange rate.

A US-traded certificate that represents shares of a foreign company, letting Americans buy non-US stocks in USD on US exchanges.

A Canadian-listed receipt that holds a fraction of a U.S. stock, priced in Canadian dollars with a built-in currency hedge.

A Canada–U.S. arrangement letting eligible issuers file in the other country largely using their home-country disclosure documents.

EDGAR is the SEC's free public database where all US company filings (10-Ks, 10-Qs, 8-Ks, proxies, insider forms) are stored.

SEDAR+ is Canada's official online system for filing and viewing public-company disclosures, the Canadian counterpart to US EDGAR.

A senior Canadian stock exchange, formerly NEO Exchange, now owned by Cboe and a major home for ETFs and CDRs.

A Canadian exchange focused on emerging and early-stage companies, with lighter listing requirements than the TSX.

The two main accounting rulebooks: Canada uses IFRS, U.S. companies use US GAAP, so some numbers are not directly comparable.

Tax a country deducts at source from dividends or interest paid to a foreign investor before the money reaches you.

A credit that offsets tax already paid to another country, so the same income is not fully taxed twice.

A Canadian registered account where investment growth and withdrawals are completely tax-free, within an annual contribution limit.

A Canadian retirement account where contributions are tax-deductible and growth is tax-deferred until you withdraw the money.

A CRA form Canadians must file when their foreign property cost more than CAD 100,000 at any point in the year.

A Canadian share type that lets mining and energy exploration companies pass certain tax deductions through to investors.

NI 43-101 is the Canadian standard governing how mining companies disclose mineral resources and reserves to investors.

The income-tax convention between Canada and the US that cuts cross-border withholding, prevents double taxation, and protects RRSP and IRA deferral.

US IRS form a non-US individual files to certify foreign status and claim a treaty-reduced rate of US tax withholding.

A CRA form on which a non-resident certifies eligibility for a treaty-reduced rate of Canadian withholding tax on dividends and interest.

A Canadian tax credit that offsets corporate tax already paid, lowering personal tax on dividends from taxable Canadian corporations.

A US tax label for foreign corporations that are mostly passive-income vehicles, triggering punitive tax and heavy filing for US owners.

A US tax break (IRC §1202) letting eligible holders of qualifying C-corporation stock exclude most or all capital gain after a multi-year hold.

A US tax rule that disallows a capital loss if you rebuy a substantially identical security within 30 days before or after selling it.

A Canadian rule that denies your capital loss if you or an affiliated person rebuy the identical property within 30 days and still hold it.

Deliberately selling a losing holding to realize a capital loss that offsets taxable gains, lowering your tax bill while staying invested.

An ETF that uses currency forward contracts to cancel the exchange-rate effect, so returns track the foreign assets without the FX swing.