May 16 2017- If you spend your winters, or just a lot of time in the US, be aware of the potential liability to pay US income tax on the same basis as a permanent US resident. Even if you are not a US citizen or Green Card holder, you may still be considered a resident for US tax purposes and have to pay tax on your worldwide income. Tax filing requirements, and residency determination for Canadian Snowbirds can be complex. Make sure you consult a cross-border tax specialist.