6- Government health insurance plans

Module 09 – Impôt américain

13 Nov 20241 min read

Provincial health insurance plans provide, subject to certain conditions, for continued coverage even when individuals spend long periods of time outside the country. These conditions differ from province to province and individuals must advise the government authorities prior to their departure.

Consequently, individuals who expect to sojourn outside the country should inquire as to what the applicable provincial requirements are and ensure to get additional coverage where required.

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Section 09 - U.S. Tax

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1- Tax treaty

This section discusses a number of tax aspects that Canadian residents who are not U.S. citizens should consider if they sojourn, work or do business in the
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2- Sojourning in the U.S.

Canadian residents who sojourn in the U.S. for 183 days or more in a year will generally be considered resident in the U.S. and will have to file a U.S. federal personal income tax return no later than June 151 of the following year.2
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3- U.S. real estate

Rental income paid to Canadian taxpayers in respect of a real property located in the U.S. is subject to a 30% U.S. federal withholding tax without any relief
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4- U.S. estate taxes

U.S. residents and citizens are subject to U.S. estate taxes on the total value of the property they own at the time of death. Estate taxes are levied on the
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5- Individual tax identification number

Any person who is not an American citizen and does not have a social security number in the U.S. must get an individual tax identification number if they:
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7- Tax rates

U.S. federal tax rates for individuals and corporations are available in the U.S. Federal Tax Rates tables.
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