@benjibz , on a personal return, US taxes would be computed without regard to any other taxing authority situations. Thus if you realized losses or gains in Canada during the 2022, the US return ( post becoming a tax resident in 2023 ) will count your world income for 2023 but not any earlier incomes/gains/losses or carryovers. Suggest very strongly to consult with a tax professional familiar with US taxes and Canadian pass through situations before taking steps that generate carryovers not recognizable under US tax laws.
Is there more I can do for you ?
pk
