Personal Taxation Q 'n A

My spouse and I spend several months each winter in Florida. Do I need to file any returns in the US?

Generally speaking, a few months a year on vacation should not give you any U.S. tax implications. If you spend a significantly more amount of time, you may be subject to U.S. residency rules and be subject to U.S. tax. The rules are complex and require analysis of your situation. If you are a U.S. citizen considered resident in Canada, you are required to file a U.S. tax return. If you hold a U.S. green card you are also required to file a U.S. tax return even if you reside in Canada. Business and employment in the U.S. will also have implications. Investments in securities or real property may be subject to withholding taxes or a filing requirement. Finally, U.S. estate taxes may come into play if you hold significant assets in the U.S. The Canada-U.S. Tax Treaty was designed to avoid double tax if your affairs are structured properly. There still remains the risk of double taxation if you are not careful. CRA has a webpage for Canadians traveling to the United States.