What actually changes
Four things have real deadlines or real money attached, and one of them catches almost everyone.
| Social Security number | On an immigrant visa, tick the Social Security box on your DS-260 and the card is mailed to your U.S. address about 7 to 10 business days after you land. No office visit. On a work visa (H-1B, L-1) you apply in person at a Social Security office after you arrive. |
| Departure tax | On the day you cease Canadian residency the CRA deems you to have disposed of most property at fair market value, and any gain is taxed on your final return (Form T1243). Payment can be deferred with Form T1244, without interest, until you actually sell. |
| The $25,000 form | If everything you owned when you left was worth more than CAD $25,000, Form T1161 must list it with your final return. The late penalty is $25 for every day it is late, minimum $100, maximum $2,500, and it applies even when no tax is owed. |
| Registered accounts | The treaty recognises an RRSP, so the deferral generally survives the move. A TFSA generally does not get the same treatment once you are a U.S. taxpayer. Ask a cross-border accountant before you leave, not after. |
| Social Security and CPP | The U.S. and Canada have a social security agreement, so a temporary transfer can use a certificate of coverage rather than paying into both systems. |
| Dogs, driving and credit | Canada is not on the CDC's high-risk list for dog rabies, so the paperwork is short: the free CDC Dog Import Form filed 2 to 10 days before travel, a microchip, and a dog that is at least six months old and healthy on arrival. Your airline will have its own rules on top. Your provincial licence and your Canadian credit file do not carry over either: each state sets its own licence deadline, and your credit history starts fresh. |
Rules here change often. Confirm current requirements at the official source before you act. (reviewed Aug 2026)
Your Canada to USA timeline
- 3 months outTalk to a cross-border accountant about the deemed disposition. This is the one decision on this page that can cost real money if it is made in the wrong order.
- 6 to 8 weeksBook the move and build the inventory that proves the one-year ownership rule for duty-free household goods.
- 4 weeksDecide what happens to registered accounts, and to any Canadian bank account you keep, which may need FBAR reporting once you are in the U.S.
- Crossing weekCustoms at the border for goods travelling with you, CBP Form 3299 for anything shipped separately, plus the Social Security card, a U.S. phone number and a bank account.
- First 30 daysHealth insurance enrolment, driver's licence, schools, and the state deadlines that started the day you arrived.
- Next AprilYour final Canadian return, with T1243 and, above the threshold, T1161.
Kids, pets, which visa, which U.S. state, your actual move date: answer a few questions and every task above lands in a week-by-week plan you can check off and share. Free.
Common questions
What is the Canadian departure tax?
When you stop being a resident, the CRA treats most of your property as sold at fair market value on that date and taxes the gain on your final return. Form T1244 lets you defer the payment, without interest, until you actually sell.
Do I have to file Form T1161?
If the fair market value of everything you owned on the day you left was more than CAD $25,000, yes, with your final return. The penalty is $25 a day late, from $100 up to $2,500, whether or not you owe tax.
Can I keep my TFSA and RRSP?
An RRSP is recognised by the treaty and the deferral generally carries over. A TFSA generally loses that advantage once you are taxed as a U.S. person. Get advice before you move, because unwinding it afterwards is harder.
Can I drive on my provincial licence?
For a short window, yes. Every state then sets its own deadline to convert once you become a resident, and a few will exchange a Canadian licence without a road test.