canadafloridaThe Canadian reference for Florida

Institutional page

Editorial method

How CanadaFlorida is written: primary-source citations only, three explicit content markers, dual jurisdictional precision, and visible revision dates on every guide.

Published May 18, 2026 Last reviewed May 18, 2026 ≈ 2 min read

Primary sources only

Every substantive claim on this site is traceable to a verifiable primary source. The hierarchy used:

Secondary sources (private firms, law-firm commentary, news outlets) are used only to triangulate a primary claim and are never cited as the sole basis for a figure.

Three explicit markers on every claim

Every substantive statement in a guide is tagged with one of three markers, never mixed:

This split exists to keep the reader’s mental model clean. A reader should never wonder whether they are looking at law, at market practice, or at editorial position.

Jurisdictional precision

Every legal, tax, or regulatory claim is tagged with its level: federal United States, Florida state, federal Canada, provincial Canada. Cross-jurisdiction topics include an explicit perimeter statement. For example: Florida has no state-level estate tax, but the United States federal estate tax applies to non-residents on the value of US-situs assets above USD 60,000. A claim that mixes levels under a single label is considered an editorial defect and is corrected on the next revision pass.

Revision discipline

Every guide carries two visible dates: Published (the first publication date, fixed) and Last reviewed (bumped on every revision, including purely cosmetic ones, so the freshness signal is real). When a primary source changes a number, a deadline, or a procedure, the affected guides are flagged and revised. The last reviewed date is the readers’ first-line verification.

Reporting an error

Factual errors are reported via the Report an error page. The editorial commitment is acknowledgement within seven days and resolution within twenty-one days, with the corrected guide carrying its updated last reviewed date.

Disclaimer

Educational purpose only. This guide is general information drawn from public sources (IRS, Code of Federal Regulations consolidated on Cornell Law, Canada: US Tax Convention). It is in no way legal, tax, accounting, real estate, financial, or any other regulated professional advice.

No professional relationship. The reading, downloading, or any use of this guide does not create any attorney-client, accountant-client, broker-client, advisor-client, or any other professional relationship between you and CanadaFlorida or its contributors.

Time validity. The figures, rates, thresholds, forms, timelines, and procedures cited are valid as of the last review date shown at the top of the page. US and Canadian tax law, the Code of Federal Regulations, the Florida Statutes, the IRS / CRA tax tables, and the Canada: US Tax Convention protocols evolve; the data may become inaccurate without notice.

Mandatory professional consultation. Before any concrete decision related to FIRPTA, the sale, purchase, ownership, rental, or transfer of Florida real property by a Canadian, you must consult, for your specific situation: a cross-border tax attorney (member of the Florida Bar and / or a Canadian provincial Bar), a Canada: US chartered accountant (CPA), a Florida-licensed closing agent / title company, and a Florida-licensed real estate broker.

Limitation of liability. CanadaFlorida, its contributors, and its editors disclaim all liability for any loss, damage, penalty, interest, excess withholding, double taxation, administrative sanction, or any other legal consequence resulting directly or indirectly from the use of this guide, the use of the calculator, or the following of any information that appears in it. You use this content at your sole and entire risk.

Calculator. The calculator in Section 5 provides an educational estimate based on the FIRPTA tiers set out in 26 CFR § 1.1445-2(d)(2) and on simplified gain assumptions. It does not account for the particularities of your file (holding structure, deductions, depreciation, exact tax status, actual Canadian-side calculations) and is no substitute for the calculations of a licensed tax professional.

External links. Hyperlinks to third-party sites (IRS, Cornell LII, federal governments, cited firms) are provided for reference only. CanadaFlorida has no control over their content and endorses none of the opinions, services, or products that may appear on them.

Jurisdictions. This guide is intended for a Canadian audience (all provinces and territories) currently or potentially owning property in Florida. It is not designed for US tax residents, nor for situations in US states other than Florida. For those situations, the federal US rules (FIRPTA) remain applicable, but the state environment differs.