Day counter: where do your days put you?
Enter your days in the United States and Canada. See both countries' day tests, with the arithmetic in words.
- Rules checked
- Next check
- February 2027
- Last change
- None since first publication
- Found a mistake?
- Report a mistake
Your result
Your result appears here, with the arithmetic in words. Use the example values to see how it reads.
The rules behind the tool
Each rule has a status. Settled means the statute or the agency says it plainly. Changing means it has changed recently and may change again. Needs a person means it depends on facts this tool cannot see.
| Rule | What it says | Status | Source |
|---|---|---|---|
| US substantial presence test | You are a US tax resident if you were in the US at least 31 days this year and this year's days, plus a third of last year's, plus a sixth of the year before, reach 183. You are present on any day you are in the US at any time during the day. | Settled | IRS, Substantial presence test; Internal Revenue Code s. 7701(b)(3) |
| Closer-connection exception, Form 8840 | Open to a person who was in the US fewer than 183 days this year, has a tax home in another country and a closer connection to it, and files on time. If the test catches you at 183 days or more this year, it is not available and the remaining route is the treaty tie-breaker, article IV, with Form 8833. | Settled | IRS, About Form 8840 |
| Canada: deemed resident at 183 days | A person who sojourns in Canada 183 days or more in a year is deemed resident for the whole year, subject to the treaty tie-breaker. Any part of a day counts as a day. | Settled | Income Tax Act, s. 250(1)(a); CRA, Determining your residency status; CRA Income Tax Folio S5-F1-C1 |
| Canada: resident in fact | Residence also depends on your ties to Canada: a home, a spouse or partner, dependants, and other ties. Days alone do not settle it. | Needs a person | CRA, Determining your residency status |
| Ontario health coverage | OHIP asks you to be physically in Ontario for 153 days in any 12-month period. This tool counts the calendar year, so check the 12-month window that matters to you. Other provinces are added one at a time. | Settled | Ontario, Apply for OHIP and get a health card |
| US registration for a stay of 30 days or more | A foreign national aged 14 or over who stays 30 days or longer must be registered. An I-94 issued on entry counts. Many land crossings from Canada issue no I-94. In force since April 11, 2025. This is the rule most likely to change. | Changing | 8 U.S.C. 1302, Registration of aliens; USCIS, Alien Registration Requirement |
What this tool does not cover
- Exempt individuals: students, teachers, trainees, diplomats and others whose US days do not count.
- Days you could not leave because of a medical condition that began in the US.
- Regular commuters and days in transit.
- The treaty tie-breaker, which looks at your home, family, economic ties and habitual abode, not at days.
- Whether you are a resident of Canada in fact.