Attention Canadian travelers

Starting April 11, 2025, Canadians traveling to the U.S. for more than 30 days will need to complete an Alien Registration Requirement with U.S. immigration authorities. This new regulation is part of the U.S. government's ongoing efforts to enhance border security and tracking of foreign nationals, as outlined in President Trump’s Executive Order, ‘Protecting the American People Against Invasion’. The change could have significant implications for various groups of travelers, including business professionals, tourists, retirees, and Canadian snowbirds who enjoy spending extended periods in the U.S.

Canadians planning an extended visit to the U.S. must understand the new registration process, as non-compliance can lead to significant civil and criminal penalties.

Historically, Canadians visiting the U.S. for business or personal travel enjoyed a streamlined entry process, often being classified as “visa-exempt.” This meant that most Canadians could simply arrive at the border and, barring a few exceptions, be granted entry for up to six months. However, with the new registration rules, travelers will need to navigate additional requirements.

Canadians planning to stay in the U.S. for over 30 days must create a U.S. Citizenship and Immigration Services (“USCIS”) online account, and submit Form G-325R electronically, as it cannot be mailed or submitted in person. This must be done before the 30-day period expires. Canadian citizens do not need to provide fingerprints as Canadians are exempt from the biometric collection requirement.

Additionally, non-U.S. citizen children under 14 years of age who turn 14 while in the U.S. are required to re-register through the above process within 30 days of their 14th birthday.

Once registration is completed, USCIS will provide a registration notice in the online account, which must be printed. All registered Canadians aged 18 and over must carry this notice while in the U.S. Failure to comply with the registration requirement or to carry proof of registration is a misdemeanor, punishable by a fine of up to $5,000, imprisonment for up to 30 days, or both.

• Lawful U.S. permanent residents in possession of a Green Card;
• Canadians admitted to the U.S. as nonimmigrants (ex. H-1B, L-1, TN, and their dependents) issued Form I-94, even if the period of admission has expired; and
• Canadians previously issued immigrant or nonimmigrant visas by a U.S. Consulate or Embassy.

The new U.S. registration requirement marks a significant change in the way cross-border travel is managed, with noncompliance carrying substantial penalties.

Canadians should be reminded that tracking days in the U.S. is also important for U.S. tax purposes. Depending on the length of the stay, you may be considered a U.S. resident for income tax purposes. That means, in addition to Canadian tax obligations, you may also be required to file U.S. tax returns and other information-reporting forms. This can get complicated and costly, depending on your financial accounts and holdings. If you don’t comply, you may face significant penalties. Whether a Canadian resident has U.S. tax obligations depends on the number of days spent in the U.S. and the formula for determining this is often more complicated than people realize.

KPMG is dedicated to keeping you informed about the latest developments and helping you understand the complexities involved. KPMG’s Tax and Legal team can guide you through the registration process and compliance, ensuring that you are well-prepared for cross-border travel without unexpected surprises or disruptions. Reach out to us today to learn more about how we can assist you in staying compliant and informed in this evolving landscape.