- Individual
- Individual and Families
- Canadian citizen having income from the U.S.
- American Citizen living in Canada
- Own investments in the U.S.
- Win money in a Casino or a lottery in the U.S.
- Owning a rental property in U.S.
- Selling online in U.S. States
- Business
- Individual, Partners and Corporaton
- Dealing with U.S. Customers
- U.S. Individual owning or holding share in canadian corporation
- Canadian Resident shareholder of U.S. States LLC or S.Corporation
- Canadian corporation with subsidiary in U.S. States
- U.S Corporation with Canadian bank account.
- Owning U.S. franchise in Canada