Residence sold in Canada by US citizen

I am selling our current home for $1,000,000 and buying another for $400,000.   My understanding  is that because it is my primary residence here in Canada  that there are no tax implications on gain. 

I am a landed immigrant and U.S. citizen.  How does the U.S. treat this gain for non-res U.S. citizen? 

Thanks




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david ingram replies:

This made the cut to be answered but there is not enough information to answer accurately so i will make a guess which may or may not suffice.

I will assume you are talking US dollars.  If you are a married person (selling 'our' house) and paid $400,000 US and are now selling for $1,000,000 US, you will have a profit of $600,000 US.  This is tax free in Canada as you know.

You and your spouse can each claim $250,000 US tax free and would owe tax on $100,000.  That would generally be a maximum of $15,000 US at max 15% tax rates on long term Capital gains.  If your profit was $500,000 or less there would be no tax and if it was $700,000, it would be $30,000 tax to the IRS.

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