The 8-step journey
The 8 steps below structure the typical permanent move journey, averaging 18 to 48 months total by immigration path.
Step 1 — Permanent immigration path
Four dominant paths for a Canadian. CR1/IR1 (Conditional Resident / Immediate Relative): marriage to U.S. citizen, 12-18 month processing, fastest path. EB-2 NIW (National Interest Waiver): exceptional professional profile (PhD, patents, publications), 18-30 months. EB-3 employment-based: U.S. employer-sponsored offer, 24-36 months. EB-5 investor visa: USD 800,000 to 1.05M investment in TEA project or direct, 24-48 months. Temporary paths (E-2, L-1, H-1B) are not permanent but can transition to Green Card.
Manual articles for this step:
Step 2 — Canadian tax departure: T1 emigrant and deemed disposition gains
Canadian tax departure triggers deemed disposition of all your assets at fair market value at departure date (ITA section 128.1). Capital gains on non-registered shares, secondary real estate, stock options become immediately taxable. Registered accounts (RRSP, RRIF) are not deemed disposed but must be reported. You file an emigrant T1 with departure date, and pay tax on gains. Option: defer payment with CRA-acceptable security.
Manual articles for this step:
Step 3 — End of RAMQ, OHIP, MSP: critical timing
Each province has its coverage termination rules. RAMQ ends when you cease to be a Quebec resident (effective 1st of following month). OHIP similar. MSP (BC), AHCIP (AB), SK Health vary. Request the official cessation letter for U.S. insurers. Important: there is a potential 5-year window (Medicare eligibility) during which you will not be covered by Canada nor by U.S. Medicare. Transitional private insurance plan essential.
Manual articles for this step:
Step 4 — Vehicle import, personal effects, CBP/CBSA
For permanent move, personal vehicle import is duty-exempt if vehicle in your name for 12+ months and used outside USA. EPA Form 3520-1, DOT HS-7 Box 2A, manufacturer compliance letter required. CBSA issues export certificate. Personal effects (furniture, appliances) also duty-exempt with detailed inventory (CBP Form 3299 Declaration for Free Entry of Unaccompanied Articles).
Manual articles for this step:
Step 5 — Establish FL tax residency: license, registration, lease or buy
Florida has no state income tax. To establish your FL tax residency, accumulate 3 converging proofs: Florida Class E driver's license (exchanged from Canadian license), FL registration of at least one vehicle, signed lease or property owned in your name, declaration of domicile (Florida declaration of domicile FL Statute 222.17), voter registration, U.S. bank and credit card. The test is not a single criterion but a totality of circumstances.
Manual articles for this step:
Step 6 — Medicare or ACA marketplace enrollment, FL Healthy Kids
U.S. Medicare is accessible at 65 after 5 years of permanent residency (Green Card). For under 65 or during first 5 years, ACA marketplace is the main path, with subsidies by income. FL Healthy Kids covers children 5-18 at moderate cost. Continuous health coverage is essential from the day of provincial coverage loss. Transitional private insurance 3-6 months often needed between arrival and effective ACA enrollment.
Manual articles for this step:
Step 7 — U.S. bank account, asset transfer, departure trust
Open your full U.S. bank account (chequing, savings, credit card with FICO based on history transferred via Nova Credit). Transfer Canadian liquidity via FX broker. Decide RRSP fate: leave in Canada (keep Canadian, declare 8938 U.S.), or transfer (immediate Canadian withdrawal tax, RRIF if applicable age). FATCA Form 8938 mandatory once foreign account holdings exceed USD 50,000 on December 31. FBAR FinCEN 114 mandatory from USD 10,000.
Manual articles for this step:
Step 8 — Keep or sell Canadian property, principal residence exemption
At tax departure, your Canadian principal residence is deemed disposed but can benefit from the principal residence exemption (ITA 40(2)(b)) which neutralizes the gain. Decision: sell before departure (cleanly realizes the exemption) or keep and rent (becomes foreign asset for emigrant Canada, loses principal residence exemption after departure, becomes foreign asset for U.S. IRS). Often, selling before departure or immediately after is the simplest tax strategy.
Manual articles for this step:
Common mistakes
- Moving without having permanent immigration status in hand, ending up having to leave at temporary visa expiration.
- Forgetting emigrant T1 and CRA departure report, creating future Canadian tax debt.
- Losing principal residence exemption by keeping the Canadian condo after departure without planning.
- Underestimating the 5-year Medicare window and arriving without adequate transitional health insurance.
- Importing a vehicle without complete EPA/DOT compliance documents, blocked at border.
- Keeping an RRSP in Canada without declaring FATCA Form 8938 (penalty up to USD 10,000 per account).
- Not changing driver's license and registration within FL deadlines (30 days after residency establishment).
- Believing Florida no-state-tax solves everything, without considering federal U.S. tax which applies to worldwide income.
Typical costs to expect
| Cost item | Typical range | Source |
|---|---|---|
| USCIS immigration fees (EB-2/3) | USD 700 + 1,225 medical + 2-5k legal | USCIS |
| EB-5 investment | USD 800k to 1.05M direct or TEA | USCIS |
| Canadian departure tax (deemed gains) | Variable by assets | ITA 128.1 |
| Cross-border moving (mover) | USD 5,000 to 15,000 | United Van Lines, Atlas |
| Vehicle import (EPA/DOT fees) | USD 500 to 3,000 + duty if non-exempt | CBP, EPA, DOT |
| Transitional private health insurance | USD 500 to 2,000/month | Cigna, Bupa Global, GeoBlue |
| Florida declaration of domicile | USD 10 to 20 county filing | FL Statute 222.17 |
Indicative timeline
EB-2/EB-3 immigration: 18-36 months between filing and Green Card. CR1/IR1: 12-18 months. EB-5: 24-48 months. Personal effects move: 4-8 weeks. FL residency establishment (license, registration, declaration of domicile): 30 days after arrival. End of provincial coverage: by province. ACA marketplace or Medicare enrollment: day of provincial coverage loss.
FAQ
Which visa allows buying and living in FL?
No visa is required to buy (non-residents can buy freely). To live, you need permanent status: Green Card via marriage (CR1/IR1), employment (EB-2/EB-3), investment (EB-5), or renewable temporary status (E-2 investor, L-1 intracorporate transfer).
How does Canadian tax departure work?
ITA section 128.1: deemed disposition at fair market value on tax residency termination date. Gains immediately taxable. RRSP not disposed but reported. Emigrant T1 filed for departure year. Option to defer payment with CRA security.
Can I keep my RAMQ during transition?
No, RAMQ ends with loss of Quebec resident status (1st of month following Florida permanent settlement). Document cessation with RAMQ letter for U.S. insurer.
What about my RRSP after the move?
Options: (1) leave in Canada with annual FATCA Form 8938 filing, eventual withdrawal taxable in Canada (25 % non-resident withholding) then U.S. credit; (2) transfer (RRIF then withdrawal, immediate Canadian tax); (3) convert to IRA via rollover (complex and restricted procedure). Consult a cross-border tax specialist.
Can my child attend FL public school before Green Card?
Yes for children in derivative status (dependent). Florida public schools accept county residents regardless of federal immigration status. Residency documentation (lease or property) required at enrollment.
Editorial team and essential disclaimer
Editorial team. This journey is written and reviewed by the canadaflorida.com editorial team. The authors are not licensed real estate brokers, attorneys, or tax practitioners. The journey relies on the primary sources (IRS, Florida Statutes, OSFI, CRA, Florida Realtors, NAR) cited in the manual articles it links to.
Essential disclaimer. This journey is educational. It is not real estate, legal, tax, or immigration advice. U.S. and Canadian rules evolve. For each step, consult the dedicated manual articles and a licensed professional in the relevant jurisdiction.