CANADIAN SNOWBIRDS

Three day budgets, three different numbers

Wintering in the US means staying onside on three separate day counts at once, and they do not share a number. Cross one and you can trigger US tax residency; cross another and you can lose your provincial health coverage.

1. US tax residency: the Substantial Presence Test

The IRS treats you as a US tax resident if you are present at least 31 days in the current year and hit 183 days on a weighted three-year formula: all of this year's days, plus one-third of last year's, plus one-sixth of the year before. Because of the weighting, roughly 122 days a year, every year, is enough to reach 183. Many snowbirds are surprised to learn they are well inside the danger zone.

The escape hatch is the closer connection exception: if you were present fewer than 183 actual days this year and keep a tax home and closer ties in Canada, you can file Form 8840 to remain a nonresident. That form is what lets snowbirds stay up to around 182 days a year without becoming US taxpayers. (Do not confuse Form 8840 with Form 8843, which is a different form.)

Try the Substantial Presence Test calculator with your last three years of US days.

2. The US visitor limit

Separate from tax, US border practice generally admits Canadian visitors for up to about 182 days (roughly six months) per entry. It is an immigration limit, not a tax one, but it lands near the same number, which is why the "stay under six months" rule of thumb persists.

3. Provincial health coverage (this one varies)

To keep provincial health insurance, you must be physically present in your province a minimum number of days, and the threshold is not the same across Canada:

• Ontario (OHIP): 153 days in any 12-month period, notably lower than most.
• Alberta (AHCIP): 183 days in a 12-month period, with a vacation allowance up to 212 days in some cases.
• British Columbia (MSP): about 183 days (six months) in a calendar year, with defined extended-absence allowances.

Other provinces set their own numbers. Do not rely on a single national figure; confirm your province's rule.

How SpyglassBeacon helps

Beacon counts your days on both sides of the border automatically and shows your running totals, so you can watch all three budgets at once instead of reconstructing them in April. It is the record that backs a Form 8840 filing and answers a provincial residency question.

Related: US snowbirds & state movers · SPT calculator