Tax Flash (words)

Important Update for Canadian Travelers: Fall/Winter 2025/2026 U.S. Travel

Sean Grant-Young Aug 22, 2025

As the Fall/Winter 2025/2026 travel season approaches, we want to remind you of important changes to U.S. entry requirements that may affect your extended stays.  

Starting April 11, 2025, Canadians planning to travel to the U.S. for more than 30 consecutive days will need to complete an Alien Registration Requirement with U.S. immigration authorities.  

This new regulation is part of the U.S. government's ongoing efforts to enhance border security and tracking of foreign nationals. Historically, Canadians have enjoyed a streamlined entry process, often being classified as 'visa-exempt' for stays up to six months. However, with these new rules, additional steps are required for longer visits. 

What you need to know: 

If you plan to stay in the U.S. for over 30 days, you must: 

  1. Create a U.S. Citizenship and Immigration Services (USCIS) online account. 

  2. Submit Form G-325R electronically before your 30-day period expires. Please note, this form cannot be mailed or submitted in person. 

Exemptions: Canadians are exempt from the biometric collection requirement (fingerprints).  

Important for Minors: Non-U.S. citizen children under 14 years of age who turn 14 while in the U.S. are required to re-register through the above process within 30 days of their 14th birthday. 

 Who is not required to register? 

  • Lawful U.S. permanent residents in possession of a Green Card. 

  • Canadians admitted to the U.S. as nonimmigrants (ex. H-1B, L-1, TN, and their dependents) issued Form I-94, even if the period of admission has expired.  

  • Canadians previously issued immigrant or nonimmigrant visas by a U.S. Consulate or Embassy. 

After registration: 

Once your registration is complete, USCIS will provide a registration notice in your online account. This notice must be printed, and all registered Canadians aged 18 and over must carry this notice while in the U.S. 

Penalties for non-compliance: 

Failure to comply with the registration requirement or to carry proof of registration is a misdemeanor, punishable by a fine of up to $5,000, imprisonment for up to 30 days, or both. 

U.S. tax implications: 

Beyond immigration, tracking your days in the U.S. is crucial for U.S. tax purposes. Depending on the length of your stay, you may be considered a U.S. resident for income tax purposes, potentially requiring you to file U.S. tax returns and other information-reporting forms in addition to your Canadian tax obligations. Non-compliance can lead to significant penalties. 

Next steps 

Contact your Baker Tilly advisor to learn more about how we can assist you in navigating the implications to your travel plans for the upcoming Fall/Winter 2025/2026 season and take the necessary steps to ensure a smooth and compliant trip.  

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