Taxation of Canadian Business Expansion into the United States assists Canadian corporate tax executives to understand the options available when expanding current or future business activity into the United States. In addition, lawyers, accountants, and financial professionals who advise business clients on tax issues can use the publication to understand and communicate the alternatives and tax implications of expanding current or future business activity into the United States.

The author writes in clear, non-technical language to ensure that the reader can quickly identify and understand the complex compliance issues encountered by Canadian companies entering into or carrying on business in the United States. The book covers an array of topics like the basic structure of the tax system (domestic and international), U.S. and Canadian taxation of Canadian-owned U.S. investment, doing business in the U.S. through a permanent establishment, and through no permanent establishment, financing U.S. business activity, and more.