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Attached is a copy of a series of presentations given to various groups in October, 2014 by tax lawyer Steven Sitcoff. It provides a comprehensive review of key tax matters of concern for Snowbirds including:

• the importance of counting the days spent in the United States;
• various means to avoid unintentionally becoming a US taxpayer, including the closer connection exception;
• pertinent US estate tax considerations and related planning opportunities;
• issues relating to the ownership and sale of a US vacation home;
• Canadian tax issues of note for Snowbirds; and
• Provincial health care eligibility concerns.

Steven Sitcoff is a tax lawyer at Spiegel Sohmer who works on a variety of corporate and personal tax planning matters, as well as handling disputes with tax authorities. He has extensive experience in making voluntary disclosures to the federal and provincial tax authorities regarding offshore accounts.