You can shortlist Texas or Florida for zero state personal income tax, obtain cancer-protected health coverage if eligible, and keep Canadian assets—but neither health-care costs nor Canadian tax obligations disappear automatically.

Florida does not impose a personal income tax, so there are no filing requirements.

Page 7, December 2025 edition

Texans pay federal income taxes but not state or local income taxes. Property taxes are levied by local governmental entities, school districts and special purpose districts (see p. 24).

Terminal F groundbreaking announcement

Dallas Fort Worth International Airport (DFW) today celebrated the beginning of construction on Terminal F – the airport’s sixth terminal and the first new construction of an entire terminal at DFW since 2005.

About Us

Miami International Airport (MIA), located on 3,230 acres of land near downtown Miami, is operated by the Miami-Dade Aviation Department and is the property of Miami-Dade County government.

Coverage for pre-existing conditions

All Marketplace plans must cover treatment for pre-existing medical conditions. No insurance plan can reject you, charge you more, or refuse to pay for essential health benefits for any condition you had before your coverage started. Once you’re enrolled, the plan can’t deny you coverage or raise your rates based only on your health.

Changing jobs; ACA protections

Check to see if the new plan has a waiting period before you can enroll in coverage – generally, it may last up to 90 days from the date you become eligible for the plan. Protections related to employment-based group health plans include: • Extending dependent coverage until age 26, • Prohibiting preexisting condition exclusions, • Banning annual and lifetime limits on coverage for essential health benefits, and • Requiring group health plans and insurers to provide an easy-to-understand Summary of Benefits and Coverage.

How premiums are set

Five factors can affect a plan’s monthly premium: location, age, tobacco use, plan category, and whether the plan covers dependents. Your health, medical history, or sex can’t affect your premium.

Marketplace out-of-pocket limits

The out-of-pocket limit for a Marketplace plan for plan year: **2026:** No more than **$10,600** for an individual or **$21,200** for a family **2027:** No more than **$** **12,000** for an individual or **$24,000** for a family

Immigration status to qualify for the Marketplace

Warning: Due to a law change, starting January 1, 2027, only people with the following immigration statuses qualify for savings Savings A premium tax credit to lower what you pay for monthly plan premiums and/or discounts for your share of costs when getting plan-covered services : Lawful Permanent Resident (LPR, Green Card holder) Cuban or Haitian entrant Compact of Free Association (COFA) migrant Other immigration statuses may be eligible for Marketplace coverage, but not savings.

(a)(5), (b)(1), (c)(1), (d)(7)

Unless specifically stated otherwise herein, a qualified individual or enrollee has 60 days from the date of a triggering event to select a QHP. Except as specified in paragraphs (b)(2) and (3) of this section, for a QHP selection received by the Exchange from a qualified individual, the Exchange must ensure a coverage effective date of the first day of the month following the QHP selection;

Short-term, limited-duration insurance

For example, STLDI is not subject to the prohibitions on discrimination based on health status, pre-existing condition exclusions, and lifetime and annual dollar limits on essential health benefits.

Current application of the convenience of the employer test

Normal work days spent at home are considered days worked in New York State

Determining residency; deemed non-residents

Under the Canadian income tax system, your income tax obligations to Canada are based on your residency status. You may be considered a deemed non-resident of Canada if you established residential ties in a country that Canada has a tax treaty with and you are considered a resident of that country, but you are otherwise a factual resident of Canada, meaning you maintain significant residential ties with Canada.

Canadian-source income; TFSA

After you leave Canada, as a non-resident, you pay Canadian income tax only on your Canadian source income. If you hold a TFSA when you leave Canada, you can keep it and continue to benefit from the exemption from Canadian tax on investment income and withdrawals. However, you cannot contribute to your TFSA while you are a non-resident of Canada, and your contribution room will not increase.

Deemed disposition; reporting; deferring payment

If you ceased to be a resident of Canada in the year, you were deemed to have disposed of certain types of property at their fair market value (FMV) when you left Canada and to have immediately reacquired them for the same amount. You can elect to defer the payment of tax on income relating to the deemed disposition of property (departure tax), regardless of the amount. You must make this election **by April 30** of the year after you emigrate from Canada.

Article IV(2)(a)–(b)

(a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both States or in neither State, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;

Income Tax Credits; Pensions, Annuities, Social Security, and Alimony; revised October 2015

The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. However, a U.S. citizen or resident can elect to defer U.S. tax on income accrued in the plan until the income is distributed.

Section 4

The individual must make the election by reporting the deemed disposition on the individual’s timely filed U.S. federal income tax return for the individual’s first taxable year ending after the individual’s change of residence and attaching a Form 8833, Treaty Based Return Position Disclosure under section 6114 or 7701(b) of the Internal Revenue Code. The individual must attach documentation establishing the fair market value of the property, as determined under Canada’s deemed disposition rules, and confirming that gain (and, if permitted by section 4.05 of this revenue procedure, loss) was recognized and properly reported for Canadian tax purposes for the taxable year of the deemed disposition.

Resident aliens

You're considered a resident alien for a calendar year if you are not a U.S. citizen, and you meet the green card test or the substantial presence test for the year. If you’re a **resident alien,** you must follow the same tax laws that apply to U.S. citizens. You must report your worldwide income.

Reporting thresholds; When due; Where to file

Unmarried individual (or married filing separately): Total value of assets was more than $50,000 on the last day of the tax year, or more than $75,000 at any time during the year. Married individual filing jointly: Total value of assets was more than $100,000 on the last day of the tax year, or more than $150,000 at any time during the year. Aggregate value of financial accounts exceeds $10,000 at any time during the calendar year.