How your assessment is built

This page explains how the CrossBorderCheckup Snowbird & US-Property assessment is researched and delivered. It is not itself tax advice — see the disclaimer at the foot of the page.

Primary sources, always cited

Every substantive statement in your report is grounded in primary law — the U.S. Internal Revenue Code and Treasury Regulations, the Canada–U.S. Tax Convention, IRS and CRA guidance, and your province's health-residency rules — and carries a pinpoint citation with an official URL you can open and verify yourself. We do not ask you to take our word for it. You can see the standard in full in our [worked sample report](/l/snowbird-us-property/sample).

Personalized to your facts — not a template

Your report is reasoned from the specific facts you give us in the intake: your day-count bands for the current and two prior years, your property's state and use, your sale details, and your worldwide-estate band. The Substantial Presence Test is computed from your numbers; the FIRPTA tier is chosen from your sale-price band and buyer-use; your day-count plan is built around your province's health minimum. Nothing in the report is generic filler.

Anonymous by design

We collect only what changes the analysis, and we collect it as bands, not exact numbers. We never ask for your SSN or SIN, legal name, home address, or account or parcel identifiers. Your delivery email is stored separately from the anonymous assessment content and used only to send your report.

We surface issues — we don't file or advise

This is a high-level informational analysis. It computes no final tax liability and files nothing. Where your situation crosses a line, we tell you plainly and name the kind of licensed professional to see. In particular, we refer out — rather than advise — when:

• you are a US citizen or green-card holder (your situation is better served by our Dual-Citizen assessment);
• your US property is held through a corporation, LLC, or trust, or you're considering a 1031 like-kind exchange;
• you need a FIRPTA withholding certificate (Form 8288-B) or a return actually prepared and filed;
• you're weighing renunciation / covered-expatriate questions; or
• your estate picture is complex or above a simple snapshot.

What's in scope

A personalized, cited walk-through of: your US residency by substantial presence and whether Form 8840 cures it; your US and Canadian filing triggers; your US property analyzed for rental (§871(d) election) and sale (FIRPTA, depreciation recapture, the Canadian side); state & local touchpoints; a US estate-tax snapshot under treaty Article XXIX B; and your personalized day-count plan.

The standing disclaimer

This is a high-level informational analysis, not advice. CrossBorderCheckup (a GoodQuestions project) is not a law, accounting, or investment-advisory firm, and this assessment is not licensed tax, legal, or investment advice. It does not create a professional–client relationship, is based solely on the information you provided, and reflects our understanding of the rules as of the date shown. Tax laws change and apply differently to individual facts. Do not act (or decline to act) solely on this document. Before making decisions or filings, consult a professional licensed in the relevant jurisdiction(s) — for cross-border US–Canada matters, a dual-qualified CPA or cross-border tax lawyer. We do not prepare or file returns on your behalf.