Key takeaways
- US test: days this year + 1/3 of last year’s days + 1/6 of the year before ≥ 183, with at least 31 days this year
- Around 120 days a year, every year, puts you close to the line (120 + 40 + 20 = 180)
- If you meet the test but spent fewer than 183 days in the US this year, file Form 8840 to claim a closer connection to Canada
- Ontario: be in Ontario 153 days in a 12-month period; Quebec: away less than 183 days a calendar year; Alberta: up to 212 days of recurring vacation
- Count any part of a day in the US as a full day
Who this tracker is for
Who this page is for: Canadian residents who spend winters in the US (snowbirds), cross-border workers and retirees who split the year. You stay a Canadian resident for tax. The goal is to avoid being treated as a US tax resident and to keep your provincial health card.
If you are moving to the US for good, read moving to the US from Canada instead.
The US substantial presence test
You meet the test, and can be a US resident for tax, if both are true:
- You were in the US at least 31 days this year, and
- Days this year + 1/3 of days last year + 1/6 of days two years ago add up to 183 or more.
Any part of a day counts as a full day. Some days do not count: days in transit between two foreign points for less than 24 hours, days you commute to work in the US from a home in Canada, and days you could not leave because of a medical condition that started in the US.
Example: 120 days in each of the last three years = 120 + 40 + 20 = 180. You are under the test, with very little room. Spend 123 days this year and you meet it.
Form 8840: the closer connection exception
If you meet the test but were in the US fewer than 183 days this year, you can usually still be treated as a non-resident of the US. You file Form 8840, the Closer Connection Exception Statement, showing that your tax home and closer connection are in Canada: your home, family, bank accounts, driver’s licence and health card are here.
File Form 8840 with the IRS by June 15 of the following year if you do not file a US return (April 15 if you had US wages). If you do not file it on time, you may lose the exception.
If you were in the US 183 days or more this year, Form 8840 is not available. You would need the tie-breaker rules in the Canada-US tax treaty (claimed on Form 8833) and should get cross-border tax advice.
Provincial health coverage limits
| Province | Rule (as of October 2026) |
|---|---|
| Ontario (OHIP) | Ontario must be your primary home. If you are away more than 212 days in any 12-month period you may need to re-apply. Longer absences (up to 2 years) are possible if you were in Ontario 153 days in each of the two 12-month periods before you leave. |
| Quebec (RAMQ) | You must not be absent from Quebec 183 days or more in a calendar year. Tell RAMQ before a long absence. |
| Alberta (AHCIP) | Recurring vacation away for up to 212 days in a 12-month period is allowed if you keep your permanent home in Alberta. Absences of under 6 consecutive months are fine. |
Other provinces have their own limits. Provincial plans pay only part of US hospital costs, so buy travel medical insurance for every trip. See health insurance when leaving Canada and health cards by province.
The Canadian 183-day rule
Canada also has a 183-day rule, but it works the other way. A person who does not have residential ties in Canada and stays here 183 days or more in a year is a deemed resident of Canada. For a snowbird who lives in Canada, this rule does not matter: you are already a Canadian resident. It matters for people who have left Canada and come back for long visits. Check your status with the tax residency checker.
Tips for tracking days
- Keep a simple log of each crossing date, or use your phone’s location history. CBP keeps entry and exit records.
- Your US immigration limit as a visitor is separate from the tax test. Visitors are often admitted for up to 6 months at a time, but your stay is set by the officer at entry.
- Since April 2025, the US has required many visitors staying 30 days or more to register with US Citizenship and Immigration Services (USCIS). Check current CBP and USCIS rules before you go.
- Owning a US home does not on its own make you a US resident, but rental income and sales have US tax rules.
Back to the leaving Canada section.