Hoov!

Thanks for clarifying the substantial presence information. That was what I was referring to though I could not remember the actual title. I was unaware of the 1040NR which sounds like a good thing for those who visit for longer periods of time but do not really earn income in the US.

With the Canadian dollar almost at par with the US, I think I will be sticking around Canada for awhile. Only paying tax on 50% on my capital gains is not too much of a price to pay to help keep the roads paved and the lights on at the hospital. At least until the time I can afford to buy into some nice coastline property in Nicarauga or Panama to escape the winters here. It is amazing to see the development going on in those countries. Especially considering where they were at 20 years ago.

Bring on my tax problem!

M1.