Canadians Moving To Florida: A Legal, Tax & Immigration Checklist For 2026

Every fall, long-time snowbirds ask us the same question: “We already spend five months in Florida. Why not just move?” For many families the answer is yes. But the move is not a change of address. It is a change of tax system, immigration status, health coverage and estate law, all at once.

For Canadians moving to Florida, the order of the steps matters as much as the steps themselves. Leave Canada in the wrong month, buy the condo in the wrong name or sign the wrong power of attorney, and the fix can cost far more than the planning.

Here is the checklist our cross-border team at Altro LLP works through with clients, in the order issues usually arise.

Key takeaways

• Wintering in Florida and living there are legally different. A full move triggers Canadian departure tax and US tax on worldwide income.
• Visitor status does not let you settle in Florida; you need a visa or green card.
• Florida has no state personal income tax, but US federal income tax, US estate tax and US reporting rules apply once you are resident or domiciled.
• How you hold title, and whether you sign Florida-compliant wills, trusts and powers of attorney, decides what happens on incapacity or death.

Snowbird or Florida resident? Decide first

The US Substantial Presence Test

You are a US tax resident if you are in the US at least 31 days this year and this year’s days, plus one-third of last year’s days, plus one-sixth of the prior year’s days, total 183 or more.

Example: 125 days in 2026, 120 in 2025 and 120 in 2024 gives 125 + 40 + 20 = 185. You meet the test. At 120 days in 2026, the total is 180 and you do not.

A snowbird who meets the test but spends fewer than 183 days in the US this year can usually remain a non-resident by filing IRS Form 8840 (the Closer Connection Exception Statement), due June 15 of the following year if you had no US wages. Miss it and you can lose the exception. It is also unavailable once you apply for a green card. See the IRS closer connection rules.

Provincial health coverage

In Ontario, OHIP generally requires you to be physically present for at least 153 days in any 12-month period, so you can be away up to 212 days and keep coverage. Other provinces set their own limits. Once you actually move, provincial coverage ends, so replace it before you leave.

Snowbirds should also know the new US registration rule affecting Canadian snowbirds: since April 11, 2025, Canadians 14 and older staying 30 days or more who were not issued an I-94 (typical at land crossings) must register online with USCIS.

US visa options for Canadians

Canadians are generally admitted as B-2 visitors for up to six months at a time. Visitors can own property and vacation, but cannot work or live in the US permanently. The main routes to live in Florida are:

• TN (USMCA professional): for listed professions with a US job offer; granted for up to three years and renewable, but not a path to permanent residence.
• E-2 treaty investor: for Canadians who invest a substantial amount in an active US business they direct.
• L-1 intracompany transferee: for managers, executives and specialized-knowledge staff after one year with the related Canadian company in the prior three.
• EB-5 investor green card: US$800,000 in a targeted employment area or infrastructure project, otherwise US$1,050,000, with job-creation requirements; amounts adjust for inflation from January 1, 2027.
• Family or employment green cards: sponsorship by a US-citizen relative or a US employer.

Homestead and Medicare generally require permanent-resident status, so the immigration route shapes everything else.

Canadian departure tax and your registered accounts

When you cease to be a Canadian resident, you are deemed to have sold most of your property at fair market value on the day you leave. Gains are reported on Form T1243 with your final return. Excluded are Canadian real estate, Canadian business property and registered plans such as RRSPs, RRIFs, pensions and TFSAs. Non-registered portfolios and private company shares are generally caught.

Example: a C$400,000 non-registered portfolio with a C$250,000 cost base produces a C$150,000 deemed gain, half of which is taxable. Form T1244 lets you defer payment until the assets are sold; security is required only if the federal tax owing exceeds $16,500. If the property you own on departure is worth more than $25,000, you must also file Form T1161 by your filing due date, or face a penalty of $25 a day (minimum $100, maximum $2,500).

• RRSPs and RRIFs keep their US tax deferral under the treaty, automatically under IRS Rev. Proc. 2014-55. Withdrawals face Canadian non-resident withholding, generally 25%, reduced to 15% for qualifying periodic payments such as RRIF payments.
• TFSAs lose their shelter in the US: income is taxable on your US return. Non-resident contributions are taxed by the CRA at 1% per month.
• Canadian mutual funds and ETFs in non-registered accounts are usually PFICs for US purposes, with punitive tax and reporting. Many clients restructure before leaving.

US tax once you arrive

Florida has no state personal income tax, a major draw for Canadians moving to Florida. But as a US resident you pay federal income tax on worldwide income and must report foreign accounts, including RRSPs, on the FBAR (FinCEN Form 114) when combined balances exceed US$10,000, and often on Form 8938. The year you move is usually a dual-status year, so your Canadian and US returns must be prepared together.

Buying Florida real estate the right way

The purchase of Florida real estate is closed by a title company or Florida attorney, who searches title and issues an owner’s title insurance policy. Always take the owner’s policy. The bigger decision is how you hold title:

• Personally or jointly: simple, but the property goes through Florida probate unless a joint owner survives.
• A cross border trust: built to avoid probate and manage the property if you become incapacitated.
• An LLC: popular with Americans, but here is why LLCs are a poor fit for Canadians: the CRA treats an LLC as a corporation, which can cause double taxation.

Plan for the sale too. A foreign seller faces FIRPTA tax withholding of 15% of the gross price (10% or nil for some residences bought by inpiduals as a home). Once you are a US tax resident, FIRPTA no longer applies. A Florida real estate lawyer can structure this correctly at closing.

The Florida homestead exemption

If Florida property is your permanent residence on January 1, apply to the county property appraiser by March 1. The exemption removes up to $50,000 of assessed value (the second $25,000 applies to non-school taxes and is now indexed to inflation), and Save Our Homes caps annual assessment increases. For a non-citizen, permanent residence generally means a green card.

On the November 2026 ballot, proposed Amendment 3 would raise the non-school homestead exemption to $150,000 in 2027 and $250,000 in 2028, and cut the non-homestead assessment cap from 10% to 5%. It needs 60% approval.

Homestead also shields your residence from most creditors, but limits how you can leave it by will if you have a spouse or minor child, which can override a Canadian will.

Florida estate planning for Canadians

Florida banks and title companies frequently refuse Canadian powers of attorney and Quebec mandates. After the move you need a Florida will (often with a revocable trust), a Florida durable power of attorney signed before two witnesses and a notary, and a designation of health care surrogate. Without them, see what happens in our piece on incapacity planning for Florida property. If you keep a Canadian cottage, your estate may also need proceedings in that province, and poorly planned Florida probate for Canadians can freeze assets for months.

Once domiciled in Florida, US estate tax applies to your worldwide estate. The basic exclusion is US$15 million per person for 2026. If your spouse is not a US citizen, the unlimited marital deduction requires a qualified domestic trust (QDOT), and annual gifts to that spouse are capped at $194,000 for 2026. Our Canada–US estate planning guide for snowbirds covers the non-resident side.

Health insurance and Medicare timing

Line up US coverage before provincial coverage ends. Medicare is generally available at 65 to US citizens and to green card holders with five continuous years of US residence, so new arrivals may face a gap. Once eligible, enrol on time: the Part B penalty adds 10% to your premium for each full 12-month period you could have enrolled but did not, for life.

A 12-month checklist for a Canadian moving to Florida

1. Month 12: Choose your immigration route and start the application.
2. Month 11: Get a cross-border tax projection for departure tax and your first US year.
3. Month 10: Review your portfolio for PFIC exposure.
4. Month 9: Decide how title to your Florida home will be held; unwind any LLC.
5. Month 8: Value non-registered assets and prepare the T1161 and T1243.
6. Month 7: Arrange health coverage from your departure date.
7. Month 6: Sign Florida wills, trusts, a durable power of attorney and health care surrogate designation.
8. Month 5: Decide whether to keep Canadian real estate.
9. Month 4: Notify RRSP, RRIF and TFSA providers; stop TFSA contributions.
10. Month 3: Cut residential ties: health card, driver’s licence, memberships.
11. Month 2: Fix your departure date and arrange T1244 security if required.
12. Month 1 and after: Get a Florida driver’s licence, file a Declaration of Domicile and apply for homestead by March 1.

Frequently asked questions

Do Canadians moving to Florida pay state income tax?

No. Florida does not tax personal income. Once you are a US resident, you pay US federal tax on worldwide income, and Canada may still tax Canadian-source income such as RRSP withdrawals.

Can I live in Florida as a visitor?

No. B-2 status covers temporary visits, generally up to six months at a time. Living there permanently requires a green card; a TN, E-2 or L-1 allows you to live there while that status lasts.

What is Canadian departure tax?

It is tax on a deemed sale of most of your property at fair market value when you stop being a Canadian resident. Canadian real estate and registered plans are excluded, and payment can be deferred on Form T1244.

Can a Canadian claim the Florida homestead exemption?

Only if Florida is your permanent residence on January 1 and you apply by March 1. For non-citizens that generally requires a green card, so snowbirds do not qualify.

Are Canadian powers of attorney valid in Florida?

They are often refused in practice. Florida institutions expect a Florida durable power of attorney and health care surrogate designation, so sign new documents when you move.