Goin’ South: Planning to Avoid Unexpected Southern Exposure

March 13, 2014

*This is an updated version of the paper originally published on February 27, 2013.*

Canadians who are thinking of regularly spending time in the United States often share two common concerns: Will they become subject to income tax or other reporting to the U.S.? And will they become subject to U.S. estate tax upon death?

While answers to these questions largely depend on individual circumstances, Davis LLP's Will Todd outlines some of the key concepts that are critical in unwinding the complexity surrounding these issues. A two-step guide in estimating U.S. estate tax payable by Canadian estates is also included.


This article is intended to provide general comments on developments in the law. It is not intended to be a comprehensive review nor is it intended to provide legal advice. Readers should not act on information in the presentation without first seeking specific advice on the particular matter. The firm will be pleased to provide additional details or discuss how this information is relevant to a specific situation; please contact the author.