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CSA TRAVEL INFORMATION GUIDE
The U.S. estate tax is based on the fair market value of the property – and other assets – on the date
of death.
The Canada-U.S. Income Tax Convention provides significant changes to the U.S. estate tax provisions
if you own U.S. property. These provisions are retroactive to November 10, 1988.
For more information, refer to the separate section Will I Be Subject to Taxes in the United States? as
well as the Canada Revenue Agency (CRA) and the U.S. Internal Revenue Service (IRS) as well as a
qualified lawyer, accountant or tax preparer.
Using Handicap Placard and Disabled Parking Spaces in the United
States
Canadian travellers to the United States should be aware that most states distinguish between
temporary visitors and long-term visitors who may be residents. A Canadian disabled parking placard
provides no guarantee that your vehicle will not be ticketed and/or towed away. Furthermore, local
police are trained to recognize vehicles that may no longer qualify for the temporary consideration.
It is recommended that, before leaving home; you contact the local state department of Motor
Vehicles and/or tax collection offices, to ensure compliance before attempting to use your Canadian
placard for the first time when you arrive. Fines for unauthorized parking in a disabled (handicap)
parking space are severe. Vehicles can sometimes also be towed away thereby increasing the
monetary cost of the infraction.
When travelling outside of Canada, and attempting to obtain a local government-issued handicap
placard, always carry your passport (to prove that you have been lawfully admitted to the country as
a visitor), together with your Canadian handicap placard as proof that you have already qualified for
handicap benefits in your home country. In some – not all – cases, a local state or country may waive
the need to obtain a new physician’s letter and accept the Canadian placard as proof of disability for
the duration of your stay.
If a formal application is required to obtain a local placard, and a Canadian physician’s signature will
be accepted even though he/she is not licensed to practice medicine in that particular state/country,
checking with the local authority before you leave home, will afford you the opportunity to obtain
– from the internet or by request through the mail – the appropriate handicap placard application
form that you can have your Canadian physician sign.
Arizona
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Visitors to Arizona may use a Canadian Disabled Parking placard which must be clearly
displayed on the vehicle dashboard or sun-visor.
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Visitors and/or residents of Arizona may also acquire a Temporary Disability placard valid for 6
months.
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Residents of Arizona may acquire a Permanent Disability placard valid for five years which
is renewable (provided the medical condition continues and is signed by a local Arizona
physician).
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There is no fee for a numbered disabled plate or placard.