U.S. grain sales could trigger state tax, immigration issue

This is final installment in a series about U.S. tax issues when selling grain in the U.S. State tax rules tend not to be an issue for Canadian producers, but it depends on each jurisdiction and the volume of business conducted. Each state has rules about who, what and how to tax activities in their […] Read more

Permanent establishment designation may spark taxes

Selling grain to American buyers might earn Canadian farmers better profits, but it is important to structure the sale so that it cannot be considered a U.S.-sourced sale. If it is, the proceeds will be considered “effectively connected income” in the United States under U.S. tax law and taxable at graduated U.S. federal corporate rates […] Read more

New rules, new tax pitfalls on selling grain in the U.S.

This is part one of a five-part series on avoiding unnecessary U.S. taxes. The United States has be-come an attractive outlet for direct grain sales by many Canadian producers since the dissolution of the Canadian Wheat Board’s single desk trading monopoly. U.S.-based grain traders are soliciting new business in Canada, and some are also investing […] Read more