7- Tax rates

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

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

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

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

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:

Provincial health insurance plans provide, subject to certain conditions, for continued coverage even when individuals spend long periods of time outside the