For our Canadian Friends

A new U.S.-Canada border control initiative will soon share entry and exit data between the two countries. Travel experts warn Canadian snowbirds should be very careful to keep track of how many days they're in the U.S., lest they become liable to tax penalties, even arrest. Some tax experts recommend Canadians file the U.S. Internal Revenue Service Form 8840, which helps them establish a "closer connection" to Canada than to the U.S. for tax purposes.