Permanent relocation from Canada to Florida — the complete guide

Step 1 — Confirm your immigration status

You can only live permanently in Florida if you have a permanent or long-term US immigration status:

• Green card (LPR): via family sponsorship (IR/CR, F1–F4), employment (EB-1/EB-2 NIW/EB-3), or diversity lottery. See the EB category guide and family preferences guide.
• Long-term nonimmigrant: TN (renewable, no cap), E-2 treaty investor (renewable), L-1 (intra-company). Note: these statuses do NOT confer permanent residence and cannot be the basis for a Florida homestead exemption (which requires domicile intent).
• Visitor (B-2): cannot live permanently in the US. Maximum 6 months per admission. Using B-2 status as a basis for a permanent move will raise preconceived intent issues with CBP.

Confirm your status before committing to a permanent move.

Step 2 — Selling your Canadian principal residence

• Principal Residence Exemption (PRE): gains on your Canadian home sale are generally exempt from Canadian capital gains tax if you designate it as your principal residence for every year you owned it. File CRA Schedule 3 + T2091 to designate.
• Deemed disposition on departure: when you cease Canadian tax residency, CRA deems you to have sold all your worldwide property at fair market value on the departure date. If your Canadian home was your principal residence, the PRE shelters the gain.
• Selling after departure: if you sell after ceasing residency, withholding tax (Part XIII) and CRA certificate of compliance may apply. Consult a cross-border tax advisor before departure if you plan to sell after moving.

Step 3 — Canadian tax departure

• T1 Departure Return: file for the year of departure, with departure date noted on page 1. Report deemed disposition of most non-registered assets (stocks, rental property, foreign property). PRE protects the principal residence.
• RRSP: does not trigger deemed disposition. You can keep your RRSP after leaving Canada. Withdrawals while a non-resident are subject to 25% Canadian withholding (15% under Canada–US Treaty for periodic payments, e.g. RRIF).
• TFSA: contributions after becoming non-resident attract a 1%/month penalty. Freeze contributions or withdraw before departure.
• OAS and CPP abroad: Service Canada continues payments. Withholding rate is 25% by default, reduced to 15% under Canada–US Tax Convention for OAS and CPP. File NR5 form with CRA to elect lower rate.
• Notify CRA: send a letter or update My Account with your departure date and new US address. Your provincial health card expires — notify your province.

Step 4 — Exporting household goods from Canada

• CBSA Form E15 (Evidence of Reported Exportation): required for household and personal effects valued at CAD $2,000+ being exported commercially (by moving company). Personal cross-border moves in a personal vehicle typically do not require E15, but keep a detailed inventory.
• Create an inventory: list items and estimated values. You'll need this for CBP on entry and for insurance purposes.
• Moving companies: confirm they are CBP-bonded and experienced in cross-border residential moves. Get quotes 2–3 months in advance.
• Vehicles: importing a vehicle permanently requires CBP EPA Form 3520-1 and DOT Form HS-7. See permanent vehicle import guide.

Step 5 — CBP import of household goods

• CBP Form 3299 (Declaration for Free Entry of Unaccompanied Articles): new immigrants and returning US residents can import household effects duty-free if owned for ≥1 year and not for sale. File with CBP at port of entry.
• Who qualifies: green card holders on first entry, returning LPRs, nonimmigrant visa holders establishing US domicile. Tourist (B-2) status does NOT qualify for duty-free 3299 entry.
• Restricted items: firearms (ATF Form 6NIA), certain food products, plants. Check CBP website for current restrictions.
• Professional books and tools of trade: duty-free under separate provision. Document they are for personal professional use.

Step 6 — Establishing Florida residency

Driver's licence and vehicle

• If establishing Florida domicile, you must obtain a Florida Class E driver's licence within 30 days of establishing residency and register your vehicle within 10 days of bringing it to Florida. See the vehicle registration guide.

Homestead exemption

• If you own and occupy your Florida home as your permanent residence (domicile), apply for the Homestead Exemption by March 1 of the year you want it to take effect. This reduces assessed value by $25,000–$50,000 and caps annual assessment increases at 3% (Save Our Homes cap).

Financial accounts

• Update your mailing address with all Canadian financial institutions to your Florida address. Canadian banks can serve non-resident clients but may require regulatory disclosure.
• Open a US bank account if you don't already have one. See the banking chapter.
• Obtain an ITIN (Individual Taxpayer Identification Number) or SSN if you have one. See the ITIN guide.

Government registrations

• Register with the Canadian Consulate: optional but recommended. See the overseas registration guide.
• Voter registration (Canada): you can remain on the federal voter list as an international elector. See the overseas voting guide.
• Florida voter registration: only US citizens can vote in US elections.

Key forms and official resources

• CRA T1 Departure Return
• CRA Form NR5 — Withholding reduction election
• CBP Form 3299 — Duty-free import household goods
• EPA Form 3520-1 — Vehicle import
• DOT Form HS-7 — Vehicle safety conformity