The Internal Revenue Service (IRS) is the U.S. federal government's revenue agency, responsible for collecting taxes and enforcing the U.S. tax code. If you have American income, own U.S. property, or run a business with cross-border ties, IRS rules may apply to you even as a Canadian resident.

Cross-border tax situations are genuinely more complicated than domestic ones — the two systems don't always align, and filing requirements can catch people off guard. If any part of your financial life crosses the border, it's worth a conversation before it becomes a surprise.