RentLedgerForm 8840
Closer Connection Exception Statement for Aliens
⚠️ Important Disclaimer
This content is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.
June 15 of the following year
Canadians who meet the Substantial Presence Test but have a closer connection to Canada
What is Form 8840?
Canadian landlords who spend significant time in the US may meet the Substantial Presence Test and be treated as US residents for tax purposes. Form 8840 establishes a 'closer connection' to Canada to avoid this classification.
Who Needs to File Form 8840?
Canadians who meet the Substantial Presence Test but have a closer connection to Canada
Filing Deadline
June 15 of the following year
Related Forms
Simplify your cross-border tax prep
RentLedger automatically tracks your rental income, converts currencies using CRA-approved rates, and exports reports your accountant can use to file Form 8840.
Try RentLedger Free →