CSI will be performing maintenance on June 22nd from 7:00 PM to 12:00 AM EST. Exam scheduling will be unavailable. Existing exam bookings will not be impacted. Please do not submit support tickets for scheduling issues during this time.


This course focuses on cross-border planning and U.S. tax compliance requirements for Canadians spending time in the U.S.

What skills will you develop?

  • Determine how Canadian snowbirds are taxed for U.S. income tax purposes
  • Calculate the number of days that a snowbird spends in the U.S. under the Substantial Presence Test
  • Explain the purposes and filing requirements of the Closer Connection Exception Statement
  • Determine the U.S. income tax filing and withholding tax requirement upon the sale of U.S. real property
  • Explain the purpose of and requirements for obtaining a U.S. Taxpayer Identification Number
  • Explain many of the real estate terms that are unique to U.S. real property purchases
  • Outline the differences between Canadian and U.S. mortgages
  • Calculate the amount of withholding tax that is imposed on different forms of U.S. investment income
  • Identify the U.S. securities rules with respect to managing investment and registered investment accounts on behalf of snowbirds in the U.S.
  • Determine whether a snowbird qualifies for Canadian and U.S. social security benefits
  • List the various and the additional credits available to reduce or eliminate U.S. estate tax
  • Explain and determine the most appropriate strategies to minimize, eliminate or to defer U.S. estate tax
  • Explain to snowbirds clients the features they should look for in travel insurance
  • Explain to clients the use of long-term care, critical illness and property insurance within their risk management planning
  • Describe the requirements for establishing non-residency for Canadian income tax purposes
  • Describe the taxation of Canadian source pension and social security benefits under U.S. tax rules
  • Explain the eligibility requirements for receiving U.S. Medicare

Who should enrol?

  • Investment advisors who are subject to CE requirements for professional development 
  • Financial planners who are subject to CE requirements for professional development 
  • Wealth managers who are subject to CE requirements for professional development