Individual Tax

U.S. and Canadian tax, prepared and planned together.

SPT / TREATY California & Florida

U.S. Tax Residency & Treaty

Substantial Presence Test, closer-connection exceptions, and treaty tie-breaker analysis.

Common question

How many days can I spend in the U.S. before I'm considered a resident for tax purposes?

The Substantial Presence Test uses a weighted count across the current and two prior years, not just a simple day count. Many snowbirds who spend under half the year in the U.S. can still trip the threshold and need to file a Closer Connection Exception each year.

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