It's been a while since I looked at it. But I've been there a couple of times, more than a few months and stuff gets complicated.
The rules are based on residency rather than citizenship. The tax folks will want their cut pretty quickly, though you can do a few months with a red sticker in the window. Be sure to return to the U.S. And then import as you "arrive".
There is some room if you are back and forth enough to argue residency.
Transport Canada also frowns on it, so there are two sets of rules you need to be on the right side of.
Free advice is worth what you paid for it. Especially when it comes to taxes
Derek
....the rule
202.42 (1) Subject to section 203.03, no person shall operate in Canada an aircraft that is registered in a foreign state that has been present in Canada for a total of 90 days or more in the immediately preceding twelve-month period unless
(a) the foreign state is a contracting state;
(b) the operator of the aircraft is
(i) the foreign state,
(ii) an individual who is not a Canadian citizen or a permanent resident but is a citizen or subject of the foreign state, or
(iii) an entity that is incorporated or otherwise formed under the laws of the foreign state; and
(c) if the operator of the aircraft is an entity described in subparagraph (b)(iii), the aircraft is operated in Canada
(i) in accordance with an air operator certificate, or
(ii) in any operation other than an operation that would require a private operator certificate if the aircraft were registered in Canada.
(2) For the purposes of calculating the 90-day period,
(a) if the aircraft is present in Canada for any part of a calendar day, that part shall be counted as one day; and
(b) an aircraft is deemed to be present in Canada as soon as it enters Canadian airspace.
