Canadian Buyers and South Florida New Developments: Second Homes, Relocation, Tax and Border Rules
Entry and registration rules, U.S. and Canadian tax residency, T1135 reporting and resale rules, read from official IRS, CRA, CBP and USCIS pages, plus how to choose a building and what to request. General information, not tax, legal or immigration advice.
Buying a home in South Florida and moving there are two different decisions, and each is governed by a different set of rules. For a buyer who lives in Canada, the rules that matter are not in the purchase contract. They are in how long you stay in the United States, how Canada and the United States each decide where you live for tax purposes, and what the Canada Revenue Agency expects you to report about a property outside Canada. This guide walks through those questions step by step, using the official pages that a buyer’s advisers will use: the IRS, the CRA, U.S. Customs and Border Protection, USCIS and the federal regulations. It then turns to the practical side of choosing a building and the documents to request. It is general information, not tax, legal or immigration advice. A cross-border tax adviser, a Florida attorney and, where relevant, a U.S. immigration attorney can review your own situation. All official pages cited were read on October 10, 2026.
Step 1: Decide whether you are buying a second home or relocating
The two paths share a purchase but little else. A second home, used for part of the year, leaves much of your life in Canada. A relocation moves it. The CRA’s residency page frames the difference through “residential ties.” Significant ties include a home in Canada, a spouse or common-law partner in Canada and dependants in Canada. Secondary ties include personal property such as a car or furniture, social and economic ties such as memberships and Canadian bank accounts or credit cards, a Canadian driver’s licence, a Canadian passport and health insurance with a Canadian province or territory.
That list is useful before you shop. If the plan is to keep a home, family and health coverage in Canada and spend part of the year in Florida, the questions below are mostly about days, reporting and resale. If the plan is to leave Canada, the questions are different, and they belong with an immigration attorney and a cross-border tax adviser before you sign a contract.
Step 2: Know the entry and registration rules
This section describes federal rules as published; it does not tell you which category applies to you.
- Visa and passport. Under 8 CFR 212.1(a), a visa is generally not required for Canadian citizens, with exceptions for certain visa categories. The same regulation requires a valid, unexpired passport for Canadian citizens arriving in the United States, with listed exceptions such as NEXUS, FAST and SENTRI program cards.
- Length of a visit. Under 8 CFR 214.2(b), a B-2 visitor for pleasure may be admitted for not more than one year and granted extensions in increments of not more than six months. A B-2 visitor who is issued a Form I-94 is admitted for a minimum of six months, with narrow exceptions.
- The I-94 record. CBP says travelers at the land border are now issued I-94 records electronically, and that travelers who need the record can get it through the CBP I-94 website or the CBP Link mobile app.
- Registration after 30 days (as of October 2026). This rule has changed recently, so check the USCIS page on the date you travel. As of October 10, 2026, USCIS’s alien registration page says that non-citizens aged 14 or older who were not registered and fingerprinted when applying for a U.S. visa, and who remain in the United States for 30 days or longer, must apply for registration, and that the requirement applies to each trip of 30 days or more. It lists Form G-325R as one way to register and notes that DHS published a final rule on June 29, 2026 adopting the earlier interim rule. USCIS also offers a determination tool and warns of criminal and civil penalties for not registering.
These rules are about admission and registration. Buying a home is a separate matter, and anything about living in the United States beyond visits belongs with a U.S. immigration attorney.
Step 3: Count your days for U.S. tax purposes
The IRS decides whether a non-citizen is a U.S. tax resident with the substantial presence test, which counts days of physical presence, not property ownership. You meet it if you are in the United States on at least 31 days during the current year and 183 days during a three-year period. For the 183-day count, the IRS counts all days in the current year, one-third of the days in the first prior year and one-sixth of the days in the second prior year.
The IRS gives this example: a person present for 120 days in each of 2023, 2024 and 2025 counts 120, 40 and 20 days, for a total of 180, and so does not meet the test for 2025. The same page lists days that do not count, such as days you commute to work in the United States from a residence in Canada or Mexico, if you regularly commute.
Meeting the test is not always the end of the question. The IRS describes a closer connection exception for a person who was present in the United States fewer than 183 days in the year, had a closer connection to one foreign country in which they had a tax home than to the United States, maintained that tax home for the entire year and had not taken steps toward, or had an application pending for, lawful permanent resident status. The IRS says that to claim it you must file Form 8840, and that you cannot claim it if you do not file on time unless you can show clear and convincing evidence that you took reasonable steps to comply. A cross-border tax adviser can tell you whether any of this applies and how to keep a day count that stands up.
Step 4: Remember that Canada looks at residency too
Canada applies its own residency test, separate from the IRS test. The CRA says you may be considered a factual resident of Canada if you maintain residential ties with Canada and are, among other things, spending part of the year in the U.S., for example for health reasons or on vacation. It also describes a deemed non-resident, a person who is otherwise a factual resident of Canada but has established residential ties in a country with which Canada has a tax treaty and is considered a resident of that country. The same rules then apply as for non-residents.
Canada and the United States have an income tax treaty, and the IRS posts its text and protocols. A treaty can matter when both countries could treat you as a resident, and applying it is work for a cross-border adviser. If you want the CRA’s own opinion, it offers Form NR73 for people leaving Canada and Form NR74 for people entering it.
Step 5: Know how the CRA treats a Florida condo (Form T1135)
The CRA says Canadian residents whose specified foreign property has a total cost of more than $100,000 (Canadian) at any time in the year must file Form T1135. The CRA’s questions and answers page says the threshold is based on cost, not fair market value, and that a property used primarily for personal use or enjoyment is excluded. The CRA takes the view that “primarily” means more than 50 percent, and that whether a property qualifies is a question of fact decided case by case.
The CRA’s page includes a Florida condominium example. A condominium used exclusively by the owner as a vacation property does not need to be reported. One rented out for eight months of the year with a reasonable expectation of profit and kept for personal use the other four months is not held primarily for personal use and does need to be reported. The CRA also says a mortgage does not lower the cost for the threshold: a $500,000 property bought with $50,000 down still counts at $500,000.
For a pre-construction purchase, the CRA’s page says the purchase contract should be reviewed to determine when the taxpayer acquires the property, and that if title has not passed, the taxpayer does not have to report it. The CRA also says Canadian residents must include income from foreign property in their Canadian income whatever its cost, and that penalties apply for failing to file Form T1135 on time. Your tax adviser can tell you which of these scenarios fits your plan.
Step 6: Plan for resale and estate before you sign
Two U.S. rules apply to a Canadian owner later, not at purchase. Both are covered in detail in our FIRPTA, LLCs and trusts guide and our foreign buyer’s guide, so the summary here is short.
- Withholding on sale. The IRS says a disposition of a U.S. real property interest by a foreign person is subject to FIRPTA withholding, and that the buyer generally withholds 15 percent of the amount realized. Form 8288-B is the IRS application for a withholding certificate, which can allow reduced or no withholding. The IRS also states that withholding applies when a foreign person assigns a right to purchase a property, which matters for a pre-construction contract. Our guide to assigning a pre-construction contract covers that clause.
- Estate tax. The IRS lists real estate located in the United States as a U.S.-situated asset for estate tax purposes, and says the executor of a nonresident who was not a U.S. citizen must file Form 706-NA if the fair market value at death of the decedent’s U.S.-situated assets exceeds $60,000. The IRS also says estate tax treaties often provide more favorable treatment to nonresidents and that executors should consult them where applicable. How the Canada treaty applies to a particular owner is a question for a cross-border tax adviser or estate attorney.
Step 7: Choose a building for the way you will use it
Once the personal questions are mapped, the building questions get easier. Part-year owners and full-time residents look at different things.
- Rental rules. If you may rent the unit, read the building’s minimum-stay and frequency rules first. Our rental restrictions guide explains why. Rental use can also change how a property is treated for the CRA’s personal-use test above.
- Owner-away services. Ask who opens the home, receives deliveries and handles maintenance when you are not there. Our guide to seasonal buyers versus full-time residents covers the questions.
- Carrying costs. Assessments generally continue whether or not you are in residence. Our HOA fees guide covers the line items.
Rendering courtesy of the developer.
Two developers describe services for owners who are away, and both are worth a look as examples of what to ask. The developer of Kempinski Residences Miami Design District says on its FAQ page, last reviewed August 2026, that its ownership experience is designed for full-time, seasonal and international residents, and that hospitality-led stewardship can support arrival preparation, residence access and guest coordination when an owner is away. Price: from $3.7M per our new-developments card (subject to change), with estimated delivery in 2029.
The developer of Rosewood Residences Hillsboro Beach lists residential butler services, a dedicated concierge, an on-site general manager and home management services from cleaning and maintenance to floral and pantry stocking, and says à la carte services are performed by third parties for an additional fee. Price: from $5.95M per our new-developments card (subject to change), with estimated delivery in 2027.
Neither developer publishes fee amounts for these services or how they are contracted, so ask for the service schedule and fee terms in writing.
Step 8: Gather the documents and the advisers
Before you reserve a unit, assemble two sets of material: the building’s documents and your own advisers’ answers.
- The contract and deposit schedule. Our pre-construction contract guide and deposit guide explain the clauses to read, including when title passes.
- The condominium documents. The declaration, bylaws, proposed budget and rental rules. Our due diligence checklist lists them.
- A Florida real estate attorney. To review the contract and condominium documents.
- A cross-border tax adviser. To answer the day-count, residency, T1135, resale and estate questions above for your own facts.
- A U.S. immigration attorney. If your plans involve staying in the United States beyond visits or becoming a resident.
You can also browse every tracked project on our new developments page.
A note on this guide
This guide summarizes publicly posted rules as of October 2026. It is not tax, legal or immigration advice. Rules change, and the pages cited were read on October 10, 2026. Confirm every point with a cross-border tax adviser, a Florida attorney or a U.S. immigration attorney before you act on it.
Official sources
- IRS: Substantial presence test
- IRS: Closer connection exception to the substantial presence test
- IRS: FIRPTA withholding
- IRS: Some nonresidents with U.S. assets must file estate tax returns
- IRS: Canada tax treaty documents
- CRA: Determining your residency status
- CRA: Questions and answers about Form T1135
- CBP: Form I-94
- USCIS: Alien registration
- eCFR: 8 CFR 212.1 and eCFR: 8 CFR 214.2
FAQ: Canadian buyers of South Florida new developments
Do Canadian citizens need a visa to visit a South Florida condo?
Under 8 CFR 212.1(a), a visa is generally not required for Canadian citizens, though a valid passport is required with listed exceptions. Length of stay is set at admission. As of October 2026, USCIS says registration applies to stays of 30 days or longer; check its page before each trip and ask an immigration attorney.
Does owning a condo make a Canadian a U.S. tax resident?
The IRS substantial presence test counts days of physical presence, not property ownership. It uses 31 days in the current year and a weighted 183 days over three years. A closer connection exception may apply and requires Form 8840. Canada runs its own residency test, so ask a cross-border tax adviser.
Must a Canadian owner file Form T1135 for a Florida condo?
The CRA requires Form T1135 when a Canadian resident’s specified foreign property costs more than $100,000 (Canadian) at any time in the year. The CRA excludes personal-use property, meaning use primarily, over 50 percent, for personal enjoyment. Rental use can change the answer, so confirm with a tax adviser before relying on this.
What happens when a Canadian owner sells a Florida condo?
The IRS says dispositions of U.S. real property by a foreign person are subject to FIRPTA withholding, generally 15 percent of the amount realized, paid by the buyer. A withholding certificate on Form 8288-B can reduce it. Withholding also applies to assigning a purchase contract. A cross-border tax adviser can explain how this applies to you.