Tools
- 2016 Personal Income Tax Return Checklist
- 2015 Personal Income Tax Return Checklist
- 2014 Personal Income Tax Return Checklist
- 2013 Personal Income Tax Return Checklist
- Client intake questionnaire
- Changes to Foreign Property Reporting
- Internet Business Activities
Tools for Snowbirds (Canadian residents who spend part of their year in the US)
Important Information for Snowbirds
If you are a Canadian Snowbird during the winter months, we recommend you read Canada Revenue Agency’s useful pamphlet P151: Canadian Residents Going Down South. It provides important information on US tax compliance for Canadian residents who are neither US citizens nor green card holders. Specifically, it addresses reporting US rental and other income, disposing of US property, and the substantial presence test of US tax-residency. The substantial presence test calculates the number of days you were in the US over a rolling three-year period; the test result may render you a US tax resident. If you visit the US for between 31 and 182 days total in any given year, you should consider filing IRS Form 8840: Closer Connection Exception Statement for Aliens to report Canada as your tax home. All of this is covered in the pamphlet or call us to discuss your situation. Visit the Tools section of our website for the CRA pamphlet P151 and the IRS Form 8840.
- Canada Revenue Agency Pamphlet – Canadian Residents Going South
- United States Department of Treasury Internal Revenue Service, Form 8840 – Closer Connection Exception Statement for Aliens
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