One money rule a week
A short email: one rule, what Canada says, what the United States says, the source and the date it was checked. Free.
Status, November 4, 2026. The first issue is planned for January 2027. Subscribe now and it arrives with that issue; nothing is sent before.
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What an issue looks like
Canada says 183 days. The United States says 183 weighted days.
Canada. Stay 183 days or more in a year and you are deemed resident for the whole year.
The United States. This year's days, plus a third of last year's, plus a sixth of the year before. At least 31 days this year.
Why it matters. A person can be over the line in both countries at once. The treaty has a tie-breaker.
Sources: Income Tax Act, s. 250; IRS, substantial presence test. Checked on the date shown in each issue.
The sample shows the format. Real issues carry their own checked-on date and a link to every source.