Dear Bird Talk, Is the border data-sharing between Canada and the U.S. fully implemented, or have there been further delays? And just what data is being shared anyway? Rick Moly Calgary AB Ed.: In order for the border data-sharing between Canada and the United States (known as the Entry/Exit Initiative) to become fully operational, Bill C-21 must be passed in the House of Commons and the Senate. Bill C-21 will allow Canada Border Services Agency (CBSA) to collect personal information, including name, date of birth, gender and nationality, on all individuals who are leaving or have left Canada. At the time of printing, Bill C-21 has most recently been called for a Third Reading in the House of Commons. At this time, under this program, information is only being shared on permanent residents and third-country nationals, not Canadian and American citizens. BirdTalk Featuring the letters & concerns of our members SEND YOUR LETTERS TO Bird Talk, c/o CSANews 180 Lesmill Road Toronto, Ontario M3B 2T5 or by e-mail: csawriteus@snowbirds.org Bird Talk Dear Bird Talk, My friend claims that she was told by her accountant that on the Form 8840—part 1 question 5 — she should fill in the number of days for the past three years as: ▶▶ Current year – the full number of days spent in the U.S. ▶▶ One year past – 1/3 of the number of days spent in the U.S. ▶▶ Two years past – 1/6 of the number of days spent in the U.S. She also claims that adding these three numbers is the total number of days that one must use to calculate their days in the U.S. for the current year. I have always simply entered the actual number of days spent in the U.S. for the past three years. My understanding is that as long as I fill in my 8840 yearly, I can remain in the U.S. for less than 183 days. What is the correct way to calculate days spent in the U.S.? Thank you. Frances Tulissi Calgary AB Ed.: Entering the actual number of days spent in the U.S. IS how to fill in the Form 8840, but it has nothing to do with how long you can stay in the U.S.! That is a tax form and you are filling it out correctly. As stated before, you can stay in the U.S. for up to six months in any 12-month period. A travel day or any part of a day is counted as a full day. Temporary absences from the U.S. also count as days. So, if you go on a 10-day cruise from Miami, those 10 days are counted as you being IN the United States, even though you are somewhere in the Caribbean. Dear Bird Talk, In the springCSANews, you published a letter in which the writer indicates that a U.S. TIN will expire in three years if the holder has not filed a U.S. tax return. As you did not comment on this statement, it implies that you agree. I secured a U.S. TIN 20 years ago in reporting the sale of a U.S. residential property. There was no indication at the time that it had an expiration date and I have not filed a U.S. tax return since that time, although I have no reason to believe that my TIN has expired. Can you confirm that TINs have an expiry date? Thank you. Murray Dell Ed.: I would recommend contacting the Internal Revenue Service (IRS) directly to determine if your Individual Taxpayer Identification Number (ITIN) has already expired. While previously ITINs did not have an expiry date, the IRS began deactivating unused ITINs in 2014. Taxpayers who have not used their ITIN to file a U.S. federal return at least once in the last three years will see their number expire. CSANews | SUMMER 2018 | 9
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