canadafloridaThe Canadian reference for Florida

Chapter 06 · Topic 06.1 · Visitor

B-1 / B-2 status for Canadians: 6 months max

Canadians do not file for a B-1 or B-2 visa at a US consulate before travel. They are admitted at the port of entry by a CBP officer, who classifies the entry as B-1 (business) or B-2 (pleasure) and issues an I-94 with an admit-until date that is typically six months out. ESTA and the Visa Waiver Program do not apply. The frequent snowbird mistake is treating the six-month limit as a per-calendar-year quota; it is per-trip, at CBP discretion, and the Substantial Presence Test runs in parallel on a rolling three-year window regardless of immigration status.

Direct answer · 60-second summary

The 60-second version

Canadian citizens are visa-exempt for B-1 and B-2 entries under 8 CFR § 212.1(a). They do not obtain a B visa stamp at a US consulate, do not file ESTA, and are admitted by CBP at the port of entry with an electronic I-94. The default admission length is six months, granted in CBP's discretion under 8 CFR § 214.2(b). One in-country extension of up to six additional months is possible by filing USCIS Form I-539 before the I-94 expires. Paid employment for a US entity is prohibited in B status, regardless of where the work product is delivered. Remote work for a Canadian employer from US soil sits in a documented grey zone with no formal CBP authorization and enforcement that varies by officer. Crossing the 183-day rolling Substantial Presence Test threshold under IRC § 7701(b) makes a Canadian a US tax resident even on B-2, unless the Closer Connection Exception (Form 8840) or the Canada-US Treaty Article IV tie-breaker preserves Canadian tax residency.

Sources: 8 CFR § 212.1(a), 8 CFR § 214.2(b), INA § 217, IRC § 7701(b), Canada-US Income Tax Convention Article IV.

Acronyms used in this guide

Section 01 · What B-1 and B-2 status is, in 30 seconds

B status is the US nonimmigrant classification for temporary visitors. INA § 101(a)(15)(B) splits it into two tracks: B-1 for business activities (meetings, contract negotiations, conferences, board service for a Canadian company) and B-2 for non-business activities (tourism, family visits, medical treatment, snowbird residence, recreational courses). Canadian citizens enter under both categories without applying for a visa at a US consulate, which is the regime described in 8 CFR § 212.1(a). The practical mechanic is that a Canadian citizen presents at a port of entry with a passport (or NEXUS card for land entries that accept it) and the CBP officer makes the admission decision in person. The officer determines the category (B-1 or B-2), the duration (typically six months but at officer discretion), and issues an electronic I-94 that records the admit-until date. There is no consular interview, no DS-160, and no DOS visa fee in this Canadian channel.

Verified fact: Canadian citizens are visa-exempt for B-1/B-2 admission under 8 CFR § 212.1(a), and the CBP officer at the port of entry is the granting authority for the I-94. Both points are codified in current federal regulations and reflected in CBP and USCIS operational guidance.

Section 02 · Who this applies to (and who needs another category)

The audience for B-1/B-2 is the Canadian whose US presence is temporary and discretionary. This covers the snowbird who spends part of the winter in Florida, the executive who attends a US board meeting, the spouse who visits family across the border, the patient pursuing a US medical procedure not available in Canada, and the visitor who enrolls in a short recreational course that is incidental to the visit. The longer the stay, the more carefully the CBP officer will probe nonimmigrant intent under INA § 214(b), which presumes that any nonimmigrant applicant intends to immigrate unless they show otherwise.

B-1/B-2 is the wrong category for paid employment in the US, for academic study at an SEVP-certified institution, for journalism on assignment, for participation in a US exchange program, and for any immigrant intent. Specifically, paid employment requires an employment-authorized category (TN under USMCA, H-1B, L-1, O-1, E-2 Treaty Investor, EB-5, employment-based green card). Academic study requires F-1; vocational study requires M-1; designated exchange visitor programs require J-1. Working remotely for a Canadian employer from US soil while in B status is not explicitly authorized by USCIS or CBP, and its acceptability has varied by officer; that grey zone is addressed in Section 08.

A second filter is the criminal history filter. Canadians with criminal records, including impaired driving convictions, may be found inadmissible under INA § 212(a)(2) regardless of B eligibility. A waiver under INA § 212(d)(3)(A) may be required and is processed by CBP/DHS, not USCIS. Canadians with a TRP (Temporary Resident Permit) from Canadian immigration do not automatically benefit from a US equivalent.

Section 03 · B-1 vs B-2: what each category authorizes

B-1 (business visitor) covers activities incidental to a foreign business, where the source of income remains abroad. Permissible activities under 9 FAM 402.2-5(B) and USCIS Policy Manual Volume 2 Part B include attending meetings, negotiating contracts, consulting with business associates, attending professional conferences or scientific conventions, participating in short-term training (the trainee is paid by the foreign employer, not the US host), settling an estate, litigating, and engaging in independent research. The line is that the principal source of remuneration must be outside the US, and the actual place of accrual of profits must remain in the foreign country.

B-2 (pleasure) covers tourism, visits to family or friends, medical treatment, participation in conventions or conferences of social and service organizations, amateur participation in events without remuneration (musicians performing in a competition, athletes in amateur tournaments), and incidental study that does not lead to credit toward a degree (per 9 FAM 402.2-5(F), study must be incidental, recreational, and not pursue a credential at a degree-granting institution). Snowbird residence (renting or owning a seasonal home in Florida and living in it) is recognized B-2 use.

What is explicitly prohibited in both B-1 and B-2 includes accepting paid employment in the US, performing services for a US employer with a US source of income (even on a one-off basis), enrolling in degree-granting study (F-1 territory), enrolling in vocational study leading to a credential (M-1 territory), engaging in productive work on US soil for a non-US employer where US-based productivity is the value being delivered (the remote-work grey zone in Section 08), and applying for adjustment of status to permanent resident from within the US without a pre-existing legal basis.

Section 04 · The six-month default and how CBP actually counts it

The six-month admission is the standard outcome but not a statutory right. 8 CFR § 214.2(b)(1) authorizes CBP to admit a B nonimmigrant for "such time as is fair and reasonable" not exceeding one year. In practice, the operational default for Canadians is six months, and the CBP officer may grant less if circumstances warrant. A Canadian retiree with documented ties at home, a Florida lease, and adequate financial resources will routinely receive six months. A first-time visitor with thin documentation may receive three or four. The decision is recorded on the electronic I-94 as the "Admit Until Date," which is the authoritative date for the legal end of admission.

The passport stamp date and the I-94 admit-until date do not always align, and when they diverge, the I-94 controls. Verified fact: per CBP guidance and DHS data system architecture, the electronic I-94 generated at i94.cbp.dhs.gov is the official record of nonimmigrant admission; the passport stamp is a paper artifact that can be inaccurate or absent. Canadian land-border entrants frequently receive no passport stamp at all; the electronic I-94 still exists and should be checked online after each entry.

A Canadian may extend their B status from within the US once, for up to six additional months, by filing USCIS Form I-539 before the I-94 expires. Verified fact (fee schedule effective April 1, 2024): Form I-539 fee is USD 470 online (USD 475 paper), plus an USD 85 biometric services fee if applicable. The extension is discretionary, not automatic, and requires demonstrating that the original purpose continues, that funds remain adequate, and that departure remains intended. Approval times have ranged from several weeks to many months at peak USCIS workloads. Typical range: processing time for Form I-539 B extensions ran from 4 to 10 months across USCIS service centers during FY 2024-2025, per published USCIS processing time estimates.

Section 05 · Why ESTA and VWP do not apply to Canadians (and the practical asymmetry vs UK/EU snowbirds)

ESTA is the prior authorization for travel under the Visa Waiver Program, codified in INA § 217 and 8 CFR § 217. VWP currently includes roughly 40 countries (United Kingdom, Germany, France, Japan, Australia, etc.) whose citizens are exempted from B visa requirements but must register online before each trip and pay a small fee. Verified fact: Canada is not in the VWP list, not because it is excluded for cause, but because Canadian citizens enjoy an older, broader visa-exempt regime under 8 CFR § 212.1(a). The practical effect is more favorable, not less.

The asymmetry matters when comparing a Canadian snowbird with a British snowbird. The British visitor must apply for ESTA, pay USD 21 per authorization, and is limited to 90 days per VWP admission (with no extension available from within the US, except in narrow emergency circumstances). The Canadian visitor files no ESTA, pays no ESTA fee, and is routinely admitted for up to six months per trip, with one extension available via I-539. On the other hand, the British visitor is auto-issued an electronic I-94 because all VWP admissions are electronically tracked, while a Canadian at a land border may need to ask for an I-94 to be issued (or pay the USD 6 fee and request issuance at a CBP land port). The Canadian regime is more permissive on duration and on consular formalities, but slightly less automatic on documentation at land entry. An air entry to a US airport always produces an electronic I-94 for the Canadian, identical in form to the British I-94.

Section 06 · Documents to carry at the port of entry

The CBP officer's job under INA § 214(b) is to verify that the applicant has nonimmigrant intent: that the purpose is temporary, that ties to Canada remain strong, that funds are adequate, and that departure is planned. A documented snowbird presents a different risk profile to the officer than a documented first-time visitor, and the answer to the documentation question reflects that.

For a typical snowbird stay of three to six months, the carried documentation that survives officer scrutiny without delay includes a valid Canadian passport (with at least six months remaining), proof of Canadian residence (utility bill or property tax assessment), proof of Canadian employment or pension or retirement income, evidence of the Florida arrangement (signed lease, condo deed, hotel confirmation), a return travel itinerary or open return ticket, evidence of out-of-country medical coverage from a Canadian insurer, and documentation of liquid funds (bank statement or credit limit) consistent with the planned stay. For a B-1 business entry, add the invitation letter from the US host on company letterhead, the meeting or conference agenda, and proof that compensation accrues outside the US.

NEXUS membership does not grant additional admission rights but materially shortens the CBP processing time and signals a low-risk profile. Frequent border-crossers who clear NEXUS background checks (10-year renewal) reduce friction at both air and land. NEXUS lanes at major airports also bypass the regular CBP queue at admission, which is operational value when crossing during peak periods. Opinion: for a Canadian snowbird crossing the border two or more times per year, NEXUS is a cost-effective administrative investment that pays back in time saved at every entry; the application fee of USD 50 per applicant is amortized over the five-year validity.

Section 07 · What you can do in B-2, and what you cannot

A snowbird in B-2 status can rent or own a Florida residence and live in it, drive on a Canadian license (Florida recognizes a valid foreign license for nonimmigrants per Florida Statute § 322.04; see our Florida driver license guide), open bank accounts, hold investment accounts, attend recreational courses incidental to the visit, volunteer for charitable organizations (unpaid and not displacing US workers), participate in social and religious activities, receive medical treatment, host family members visiting from Canada, and engage in tourism activities throughout the United States. None of these constitutes prohibited employment.

The Canadian cannot accept paid US employment, including freelance gigs for US clients while physically in the US, day-labor jobs, or compensation in the form of free rent or services from a US entity in exchange for work. Buying real estate (single-family residence or investment property) is permitted on B-2 because real property purchase is not employment; the closing process can occur during a B-2 visit. Setting up a US business entity (LLC or corporation) is also not, by itself, B-2-prohibited, but actively working in that business on US soil to generate revenue would cross into prohibited territory and require an employment-authorized category.

Managing a Canadian-headquartered business remotely while physically present in the US is the most legally ambiguous activity in B status; it is treated in Section 08 because the analysis is operationally distinct from clear-cut prohibitions.

Section 08 · The remote-work grey zone for Canadian employees on B-2

The fastest-growing question among Canadian snowbirds is whether they can continue logging into their Canadian employer's systems from a Florida residence during a six-month winter stay. The short answer is that neither USCIS nor CBP has published explicit authorization for this activity, no rule prohibits it as such when the work is for a Canadian employer with no US client base touched and no US-source compensation, and enforcement varies by officer. The longer answer is that the safe operating envelope is narrower than many remote workers assume.

The relevant framework starts from 9 FAM 402.2-5(B), which lists B-1 business activities as those where the principal source of remuneration and the place of accrual of profits remain outside the US. Working remotely for a Canadian employer, with a Canadian salary paid by direct deposit to a Canadian bank, where the work product serves Canadian operations or Canadian clients, fits the spirit of this framework. The Canadian is not displacing a US worker, not earning US-source income, and not engaged in productive US activity for a US employer. Opinion: for a Canadian on B-2 with no US clients, no US payroll exposure, and discreet operational profile (no public-facing US client meetings, no listed US business address), the legal risk under current CBP enforcement is low, and a CBP officer who learns about the arrangement may simply confirm that the income remains foreign-source and admit the traveler. This is not a guarantee. CBP officers retain wide discretion and have, on documented occasions, refused entry to travelers who volunteered remote-work plans at the border.

The risk surface widens when any of the following enters the picture: a US client paying the Canadian directly, a US business address attached to the Canadian worker, a US bank account receiving employment income, a corporate employer that has formally set up a US entity or US presence where the Canadian is functionally based, or a stay length that approaches or exceeds the Substantial Presence Test threshold and triggers US tax filing. Typical range: Canadian remote workers reporting their B-2 visits to immigration counsel describe a CBP outcome distribution where most entries pass without questions, a meaningful minority face detailed officer questioning, and rare cases involve secondary inspection and denied entry. Sample sizes are small and selection bias is heavy, so the distribution should not be over-interpreted.

Practical guidance, as a matter of editorial judgment: do not volunteer remote-work plans to CBP at the port of entry; do not list a US business address on professional profiles while in the US; do not invoice US clients directly during a B-2 stay; keep employment income strictly Canadian-sourced; keep banking strictly Canadian during the visit (subject to the SPT and tax filings that may follow); and consult a US immigration attorney if the planned stay involves substantial Canadian work product produced from US soil. The B-2 category was designed before the remote-work era, and US executive agencies have not closed the interpretive gap.

Section 09 · Multiple entries: why "exit and re-enter" does not cleanly reset the clock

The reset-by-exit strategy assumes that leaving the US and returning starts a new six-month clock, period. The reality is more nuanced. CBP officers track entry and exit patterns and have explicit authority under INA § 214(b) to refuse re-admission when the pattern suggests that the visitor is using B status to establish de facto US residence. A Canadian who spends 5.5 months in Florida, crosses back to Canada for two weeks, and tries to return for another 5.5 months risks refusal, even though the calendar accommodates the move. CBP guidance and field experience indicate that a substantial break, typically several weeks to months and demonstrably tied to Canadian life (Canadian work, Canadian medical appointments, Canadian family obligations), supports a clean re-admission. A brief border bounce does not.

The reset-by-exit also does nothing for US tax purposes. The Substantial Presence Test counts days of US physical presence on a rolling three-year weighted basis; days do not become uncounted because the traveler left and returned. A snowbird who stays 168 days in 2026 has accumulated those 168 days for SPT regardless of how many entries split them up. The tax implications are treated in Section 10.

Section 10 · Tax intersection: SPT, Closer Connection, and what crosses what threshold

Immigration status (B-2) and tax residency (SPT, Treaty Article IV) are two parallel determinations that produce four possible outcomes for a Canadian snowbird: in B-2 status and Canadian tax resident, in B-2 status and US tax resident, in immigrant or employment-authorized status and Canadian tax resident, or in immigrant or employment-authorized status and US tax resident. A snowbird on B-2 typically lands in the second outcome (US tax resident on the calendar) once the rolling 183-day SPT threshold is crossed, unless the Closer Connection Exception (Form 8840) or the Article IV tie-breaker preserves Canadian tax residency.

The SPT formula under IRC § 7701(b)(3) is: full count of US days in the current year, plus one-third of US days in the previous year, plus one-sixth of US days in the year before that. The trigger is a weighted total of 183 days or more, with at least 31 days in the current year. A Canadian who spends six months (roughly 180 days) in Florida every winter accumulates 180 + 60 + 30 = 270 weighted days, far above 183, and is technically a US tax resident on the calendar starting from the first day of the current-year US presence. Verified fact: the SPT formula and weights are codified at IRC § 7701(b)(3)(A) and detailed in IRS Publication 519, US Tax Guide for Aliens.

Two relief mechanisms preserve Canadian tax residency despite SPT exposure: the Closer Connection Exception (Form 8840), available when current-year US presence stays under 183 days and closer ties to Canada are demonstrable, and the Canada-US Treaty Article IV tie-breaker, which uses a hierarchy of tests (permanent home, center of vital interests, habitual abode, citizenship) to assign residency to one country. The Closer Connection mechanism and the Article IV tie-breaker are treated in depth in our SPT article; see Substantial Presence Test and the companion Form 8840 explained. The bottom line for B-2 planning: if you intend to spend more than ~120 days per year in the US on B-2, plan tax filings (Form 8840 or Article IV treaty position) before December 31 of the affected year.

Section 11 · When Article IV tie-breaker matters for a B-2 snowbird

The Article IV tie-breaker of the Canada-US Income Tax Convention (1980, as amended) is the safety net for the Canadian who fails the Closer Connection test (typically because US current-year presence exceeded 183 days, or substantial US ties were established). It does not require pre-application; it is asserted on the relevant US tax return (Form 1040-NR with treaty disclosure on Form 8833) and Canadian return. The mechanism applies the four tests in sequence (permanent home availability, center of vital interests, habitual abode, citizenship), each as a tiebreaker for the previous one.

For a B-2 snowbird, Article IV is most often the right tool when the Closer Connection Exception is unavailable because of the day-count threshold (more than 183 current-year US days), or when the substance of ties is contested. The mechanics, the worked tests, and the worked filing examples are covered in our Article IV tie-breaker article. The key point at the B-2 stage is to be aware that the tie-breaker exists, and that overrunning the 183-day current-year threshold does not automatically mean US tax residency once Article IV is applied. Verified fact: Article IV of the Canada-US Convention overrides domestic US tax residency rules under the treaty's saving clause exceptions, and the four-test hierarchy is codified in Article IV(2) of the Convention.

Section 12 · Worked example: a Sherbrooke retiree, two Florida winters, rolling SPT

Lise, 68, is a retired professor in Sherbrooke, Quebec, who bought a condo in Naples in late 2024. She spends 168 days in Florida (mid-October 2025 to early April 2026), and plans similar stays for 2026-2027 (170 days) and 2027-2028 (165 days). She is on B-2 status, admitted at Toronto Pearson air pre-clearance with a six-month I-94 each entry. Her Canadian residence, her family doctor, her Quebec driver's licence, her Quebec health card (RAMQ), and her primary social network all remain in Sherbrooke. She continues to file Quebec and federal Canadian tax returns and reports worldwide income to CRA.

SPT calculation for 2026 (first year over the threshold): 168 (current 2026 US days) + 1/3 × (US days in 2025) + 1/6 × (US days in 2024). She had ~40 days in late 2024 (the move-in October-November) and 168 days mid-October 2025 to year-end 2025 + 1 January to early April 2026 split across two tax years; for the cleanest illustration we assume 105 US days in 2025 and 168 in 2026 falling fully in 2026. Weighted 2026 SPT = 168 + 35 + 7 = 210 days. The threshold of 183 is exceeded, so Lise is technically a US tax resident for calendar 2026 unless she files Form 8840 (Closer Connection Exception).

Form 8840 path: Lise files Form 8840 with the IRS by June 15, 2027 (the deadline for non-residents filing 1040-NR is June 15 of the following year), claiming Closer Connection to Canada. The 8840 attestations include current Quebec residence, RAMQ enrollment, Quebec license, voting registration in Quebec, family in Quebec, and ongoing Canadian filings. Because her current-year US presence (168 days) is below 183, she qualifies. Verified fact: the Closer Connection Exception is available only when current-year US presence stays under 183 days, per IRC § 7701(b)(3)(B).

Article IV path (counterfactual): if Lise had spent 195 current-year days in Florida (because of a delayed return), Closer Connection would be unavailable. She would instead invoke the Article IV tie-breaker on Form 8833 attached to a 1040-NR, demonstrating that her permanent home, center of vital interests, and habitual abode remain in Quebec. Detailed mechanics are in Article IV tie-breaker.

Typical range: a Canadian retiree spending 150-170 US days per winter typically qualifies for Form 8840 if current-year presence is held under 183 days and substantial Canadian ties remain documented; pushing to 180+ days creates margin pressure and a real risk of failing the test in an audit. Conservative planning targets 120-160 days for an unambiguous outcome.

Section 13 · Common mistakes (eight numbered traps)

  1. Confusing the six-month admission with a per-year quota. The six months is per trip, at CBP discretion under 8 CFR § 214.2(b). A snowbird who interprets it as "six months in any calendar year" misunderstands the rule.
  2. Treating an exit-and-re-enter as a clean reset. CBP tracks patterns. Brief border bounces followed by long return stays attract scrutiny under INA § 214(b) and risk refusal.
  3. Ignoring the I-94 admit-until date in favor of the passport stamp. The I-94 controls. The passport stamp is informational and frequently misaligned.
  4. Working for US clients while on B-2. Even a one-off freelance gig for a US client during a B-2 stay is unauthorized employment under 8 CFR § 214.1(e) and grounds for future inadmissibility.
  5. Volunteering remote-work plans to CBP without preparation. The grey zone in Section 08 closes quickly if the officer interprets the work as unauthorized. Remote work for a Canadian employer is legally ambiguous and operationally sensitive; volunteering details without context can convert ambiguity into a refusal.
  6. Failing to file Form 8840 when SPT is crossed. The Closer Connection Exception is not automatic. A Canadian whose weighted SPT exceeds 183 must file Form 8840 by the relevant deadline or accept US tax residency for the year.
  7. Assuming Article IV is automatic. The tie-breaker is asserted via Form 8833 and may be tested in an audit. It is not invisible to either tax authority.
  8. Buying real estate during a B-2 visit and assuming the purchase changes status. Real estate ownership does not, by itself, create immigration status or alter the six-month admission ceiling. Snowbird ownership and snowbird status are independent.

Section 14 · Checklist: preparing your B-2 entry as a Canadian

The checklist below is a synthesis of the legal framework and the operational pragmatics covered in Sections 01 through 13. A snowbird who works through it before each cross-border trip materially reduces the risk of a friction-laden CBP encounter.

  1. Confirm Canadian passport validity (at least six months remaining beyond planned departure).
  2. Confirm the previous I-94 was closed at exit (verify at i94.cbp.dhs.gov a few weeks after the last departure).
  3. Prepare documentation: Canadian residence proof, Florida arrangement proof, return itinerary, financial resources proof, medical coverage proof.
  4. For B-1 entries, add the invitation letter on US host letterhead and the meeting or conference agenda.
  5. Track US days for SPT: maintain a running calendar across the last three calendar years. The 183-day weighted threshold is the trigger.
  6. If the SPT will be crossed in the current year and current-year US days stay under 183, file Form 8840 by the deadline.
  7. If current-year US days will exceed 183, plan the Article IV tie-breaker position with a cross-border tax attorney before December 31 of the affected year.
  8. Verify the I-94 after each entry at i94.cbp.dhs.gov. Save the PDF.
  9. If extending in-country, prepare Form I-539 well before I-94 expiration; processing times are unpredictable.
  10. Keep banking, employment income, and primary client base on the Canadian side for the duration of the visit.
Editorial team

CanadaFlorida Editorial Team

Research drawn from primary public sources cited at the bottom of every guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable.

Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.

Who counts what at the border

LevelRoleWhat it means for your winter
CBP (US)Admission and the length of stayThe officer grants the admission period this page describes; the I-94 record, not the passport stamp, is the document of record
The six-month frameworkThe ceiling per admissionThe rules detailed on this page govern how long a Canadian visitor can remain per entry; an extension file is its own process
CBSA and the Canadian sideWhat your absence means at homeProvincial health coverage and Canadian tax residency run on their own day counts, covered on their own pages of this site

FAQ

Does crossing the border for a weekend reset my six months?

No single trick resets anything: the admission record and the officer's judgment govern, as this page explains. Plan the winter on the real rules, not on folklore.

Is the passport stamp my proof of authorized stay?

The I-94 electronic record is the document of record; check it after each entry, as this page shows.

Do US immigration days and tax days count the same way?

No. Immigration counts authorized presence; the Substantial Presence Test counts days for tax purposes on its own formula, covered on its own page.

Sources and references

Public sources verified as of May 29, 2026.

  1. USCIS — B-1 Temporary Business Visitor. uscis.gov/b-1
  2. USCIS — B-2 Visitor for Pleasure. uscis.gov/b-2
  3. USCIS Policy Manual Volume 2 Part B (Visitor). uscis.gov/policy-manual/volume-2-part-b
  4. U.S. Department of State — Visitor Visa. travel.state.gov/visitor
  5. 9 FAM 402.2 — B-1/B-2 Visa Classification (Foreign Affairs Manual). fam.state.gov/9FAM/402.2
  6. 8 CFR § 212.1(a) — Canadian and Bermudian visa exempt. ecfr.gov/8-CFR-212.1
  7. 8 CFR § 214.2(b) — Visitor for business or pleasure. ecfr.gov/8-CFR-214.2
  8. INA § 101(a)(15)(B) — Definition (8 U.S.C. § 1101). law.cornell.edu/§1101
  9. INA § 214(b) — Nonimmigrant intent presumption (8 U.S.C. § 1184). law.cornell.edu/§1184
  10. INA § 217 — Visa Waiver Program (8 U.S.C. § 1187). law.cornell.edu/§1187
  11. CBP — Form I-94 Official Site. i94.cbp.dhs.gov
  12. USCIS — Form I-539 (Application to Extend/Change Nonimmigrant Status). uscis.gov/i-539
  13. USCIS Fee Schedule (effective April 1, 2024). uscis.gov/g-1055
  14. IRS Publication 519 — U.S. Tax Guide for Aliens (Substantial Presence Test). irs.gov/p519
  15. IRC § 7701(b) — Definition of resident alien and nonresident alien. law.cornell.edu/§7701
  16. Canada-United States Income Tax Convention (1980, as amended) — Article IV. canada.ca/Canada-US-Convention
  17. NEXUS Program (CBP/CBSA Trusted Traveler). cbp.gov/nexus

Logical next step

To understand how IRS counts days and when SPT triggers.

Read SPT 183 days →

Disclaimer

This guide is for educational purpose only. Figures, rates, thresholds, timelines and rules are drawn from public sources at the date shown and may change.

For any concrete decision, consult a licensed US immigration attorney and a cross-border tax attorney.