CSI will be performing system maintenance on Saturday May 11th from 5 a.m. until 1 p.m. ET. You will not have access to your “myCSI” student account, nor will you be able to book, cancel or reschedule exams during this time. You can still access your online course materials by visiting connect.csi.ca then connecting to “Blackboard Learn”.

What will you learn about?

  • Residency for U.S. income tax purposes (U.S. tax filing requirements for snowbirds, taxation of rental income from U.S. property)
  • Purchase of U.S. real estate, financial and money management (taxation of U.S. investments, retirement planning issues)
  • U.S. estate planning issues for snowbirds, risk management issues (health, life, long-term care and property insurance)
  • Options available for permanent U.S. residency
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Lesson 1: Residency for U.S. Income Tax Purposes

Topics covered in this lesson are:

  • U.S. Income Tax Rules for the Canadian Snowbird
  • The Substantial Presence Test

Lesson 2: Key Considerations When Purchasing a Residence in the United States

Topics covered in this lesson are:

  • Purchasing Real Property in the United States
  • Structuring the Purchase of U.S. Real Estate
  • Obtaining a U.S. Mortgage
  • U.S. and Canadian Mortgage Differences
  • Taxation of Rental Income from U.S. Real Property
  • Taxation on the Sale of U.S. Real Property

Lesson 3: U.S. Investments and Retirement Income

Topics covered in this lesson are:

  • Taxation of U.S. Investments
  • Obtaining an Individual Taxpayer Identification Number in the U.S.
  • U.S. Securities Rules for the Management of Canadian Investment Accounts
  • Portfolio Management
  • Public Retirement Income System as it Relates to Snowbirds

Lesson 4: Estate Planning and Risk Management Issues for Snowbirds

Topics covered in this lesson are:

  • Estate Planning for Snowbirds
  • Risk Management Issues

Lesson 5: Moving to the U.S. from Canada

Topics covered in this lesson are:

  • Options Available for Permanent U.S. Residency