76
www.snowbirds.org
CSA TRAVEL INFORMATION GUIDE
Can you claim a Canadian federal foreign tax credit?
If you paid U.S. tax on U.S. income that you are reporting on your Canadian income tax return, you
may be able to claim a federal foreign tax credit to reduce your Canadian federal tax payable.
For information on how to claim the foreign tax credit, see CRA Interpretation Bulletin IT-270R3
Foreign Tax Credit.
General questions concerning U.S. tax laws or tax-filing procedures can be directed to:
U.S. Internal Revenue Service
Telephone (267) 941-1000
Toll-Free 1-800-829-1040 (from within U.S. only)
General questions concerning Canadian tax laws or tax-filing procedures can be directed to:
•
•
Individual income tax inquiries (calls from within Canada only)
1-800-959-8281
•
•
Individual income tax inquiries (calls from U.S. or Canada)
1-800-267-5177
•
•
Individual income tax inquiries (calls from outside North America) – accepts collect calls
1-613-952-3741
•
•
Canada Revenue Agency website:
www.ccra.gc.ca
(English)
Agence du revenue du Canada website:
www.adrc.gc.ca
(French)
•
•
Automated service available 24-hours a day.
Agents available during regular call centre operating hours.
Wills and Powers of Attorney
Wills in Florida (and other places)
A question often arises as to whether persons owning property in Florida (or elsewhere) need to have
a separate will to cover that property in the event of their demise. The question presupposes that
they already have a will in the jurisdiction in which they are ordinarily resident on a permanent basis.
There is no need to have a separate will in Florida for a Florida-owned property. The will which the
person has in Ontario, or wherever the person is ordinarily resident, covers his or her Florida property
unless there is a specific provision excluding that property. Most wills refer to the disposition of “all
my property”which would include the Florida property. Of course, if for whatever reason there has
been an exclusion of the Florida property, then the will should be amended to include that property,
or a separate will could be prepared in Florida for that property alone.
When preparing a separate will, one has to be careful that one has not replaced their entire previ-
ously prepared will. Most wills contain a clause revoking all previously made wills, and that certainly
would not be the intention.
In the event of the death of a person with one will who owns property in Florida in his or her name
alone, or for a situation in which the ownership of the property does not go to someone through
succession, such as a joint ownership with right of survivorship, the procedure is that the probate
of the will in the person’s home jurisdiction is confirmed by the Florida probate court. The same
persons are appointed as executors as are named by the will or, in most instances, as determined by