Moving from the U.S. to Canada with RSUs: Documents Checklist

In the year you move, you file a U.S. dual-status return and a Canadian return starting on your arrival date. Each RSU vest is taxed differently depending on whether it happened before or after the move, and on where you worked between its grant and vest dates. Please gather what applies and send it to us; if you're not sure, include it.

Packed boxes ready for a move to Canada

1. Your move: dates, status and family

• Your move date, and proof of it: Canadian lease or purchase, U.S. home sale or lease-end, flight or moving records

  
  

• First day of work in Canada and last day of work in the U.S.

  
  

• Canadian immigration documents: work permit or permanent resident confirmation, and your SIN

  
  

• Your U.S. status: citizen, green card or visa type; Form I-407 if you gave up a green card

  
  

• Provincial health card application or approval date

  
  

• Spouse and children: names, dates of birth, SINs, and their move dates if different

  
  

• Last year's returns: U.S. Form 1040 and state return, plus any past Canadian return

  
  

2. Employment income

• All W-2s from U.S. payroll, including any issued for RSU income after the move

  
  

• All T4 slips from Canadian payroll (RL-1 if you worked in Quebec)

  
  

• Final U.S. pay stub and last Canadian pay stub, with year-to-date totals

  
  

• Transfer or assignment letter showing the transfer date and terms

  
  

• Relocation statement: moving costs paid or reimbursed, and tax gross-ups

  
  

• Tax equalization or protection agreement, if your employer offers one

  
  

• Receipts for moving costs you paid yourself

  
  

3. RSUs and your stock plan (most important)

Most of these come from your stock plan account, such as Morgan Stanley at Work, Fidelity, E*Trade or Schwab.

• Grant agreements or award summaries for every grant vesting this year: grant date and vesting schedule

  
  

• Release confirmation for every vest, before and after the move: vest date, shares, value per share, shares sold to cover, and tax withheld by each country

  
  

• Employer RSU sourcing or global mobility statement, if available, splitting each vest between U.S. and Canadian work

  
  

• Work-location calendar from each grant date to each vest date: U.S. and Canadian workdays, business trips back to the U.S., and vacation

  
  

• Form 1099-B and the supplemental cost-basis statement for RSU shares sold. The 1099-B often shows a $0 cost, which is wrong without the supplement

  
  

• Year-end stock plan and brokerage statements, plus any 1099-DIV or 1099-INT

  
  

• Other equity plans: ESPP purchases (Form 3922) and stock option grants or exercises

  
  

4. U.S. tax, retirement and financial accounts

• U.S. estimated tax payments, federal and state, with dates and amounts

  
  

• Other U.S. slips: 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-NEC, K-1s

  
  

• Part-year state residency: the date you stopped living in your state, if it has income tax

  
  

• 401(k), 403(b) and traditional IRA statements: year-end, and the value on your move date if possible

  
  

• Roth IRA statements. Canada respects a Roth IRA only with a one-time CRA election, generally with your first Canadian return, and no new contributions after the move. Tell us right away.

  
  

• HSA and 529 plan statements. Canada doesn't recognize these, so their income can be taxable in Canada after you arrive.

  
  

• List of U.S. bank and brokerage accounts: institution, type, highest and year-end balance

  
  

5. Arriving in Canada

Canada treats most of what you own as bought at its value on your arrival date, so only later gains are taxed in Canada.

• Values on your arrival date for non-registered investments, including RSU shares already held

  
  

• Cryptocurrency holdings and their value on your arrival date

  
  

• U.S. real estate you still own: purchase documents and an estimate of its value on arrival

  
  

• Worldwide income before the move, used to prorate credits and for the Canada Child Benefit

  
  

• Canada Child Benefit application (Forms RC66 and RC66SCH), if you have children under 18

  
  

• Canadian bank and investment accounts opened

  
  

• Receipts after arrival: childcare, donations, medical, tuition, and rent for provincial credits

  
  

6. After filing: what we'll need later

The CRA often reviews foreign tax credits on RSU income. Keep these ready.

• Your filed U.S. dual-status return and any state return

  
  

• IRS account transcript showing your final U.S. tax, once the IRS processes your return

  
  

• Any U.S. refund or balance-due notices; a change in U.S. tax changes your Canadian credit

  
  

• Any CRA review letters, as soon as they arrive; the reply deadline is usually 30 days

  
  

Next year, we'll also check whether you need Form T1135 for U.S. accounts and shares, and whether Form T1213 can reduce double withholding on future vests.

Talk to Icantax

Send your documents to Icantax. Email them, or book a time to drop them off. We prepare your U.S. dual-status return and Canadian return together, including the RSU sourcing for each vest.

Call 604-496-2200 or email info@icantax.ca — Unit 110 - 13575 107A Avenue, Surrey, B.C.

Office hours: Mon–Fri 10 a.m.–5 p.m. · Sat 10 a.m.–4 p.m.

General information, not tax advice for your situation.Content coming soon.