BorderBird
🛢️ Alberta residents · 🌴 Florida rental property

Built for Alberta residents who own Florida rental property.

Calgary, Edmonton, Red Deer, Lethbridge — Albertans diversify oil-economy income with USD-denominated Florida real estate. BorderBird is the tax-ready ledger for the Alberta → Florida case specifically.

Why landlords pick BorderBird
5-minute setup

Create account, set up forwarding, add a property, add a tenant, forward your first email. Five steps, about a minute each.

AI email-forwarding import

Forward your payment and utility-bill emails — one filter, set once — and BorderBird auto-matches each to the right property and tenant, dated and queued for one-click import. It never connects to your inbox.

Forwarded email history

Years of payments in Gmail, Yahoo, Outlook, or Apple Mail? Forward them to your private BorderBird address and BorderBird imports them with their original dates.

AI lease extraction & history

Upload a signed lease PDF — AI pulls dates, rent, and tenant names. Renewals, vacates, and full tenancy history stay organized.

The Alberta → Florida cross-border math is uniquely simple

Two structural factors make Alberta → Florida materially easier than Ontario → Florida or BC → Florida, despite all three sharing the same underlying CRA and IRS framework.

1. Alberta's lower marginal rate.Alberta's top combined federal-provincial rate (47%) is meaningfully lower than Ontario (53.53%) or BC (53.5%). On rental income from Florida, your US tax (federal only — no Florida state) typically runs 24-30% effective. After the foreign tax credit absorbs the US tax on your Alberta T1, the residual Alberta top-up is small or zero. Ontario / BC filers face a larger top-up because the gap between US and Canadian rate is wider.

2. Florida's zero state income tax. Of every US state, Florida produces the simplest US-side workflow. No state return; the only US filing is federal 1040-NR. Compared to Alberta → California (state tax 1-13.3%) or Alberta → New York (4-10.9%), Florida saves you a state return every year.

Practical upshot:for many Alberta filers with Florida rental property, total annual tax exposure (CRA + IRS combined) is comparable to what they'd pay on the same income at home in Alberta — without the rate stacking that makes Ontario / BC + Florida (or any province + California / NY) more expensive.

Your Alberta + Florida tax obligations

T776 (CRA)
Statement of Real Estate Rentals — Florida property reported to CRA

Alberta residents declare worldwide income to CRA. Florida rental flows through T776 with USD converted to CAD at Bank of Canada annual average (2025 = 1.3978 CAD/USD). Alberta's lower combined marginal rate (47%) vs Ontario / BC means the foreign tax credit absorbs more US tax — Albertans frequently owe little Alberta top-up.

T1135 (CRA)
Foreign Income Verification — required for almost all Florida property

A typical Florida condo or single-family home easily exceeds the CAD $100,000 cost threshold. The $250k Detailed Reporting threshold is also commonly crossed. Penalties start at $24,000 minimum for non-filing.

1040-NR (IRS)
US Nonresident Alien Return — Florida is the easy state

Florida has zero state income tax. Your only US filing is federal 1040-NR. ITIN required (Form W-7 with first return). Deadline June 15 for Canadians without US wage withholding.

Schedule E + Form 4562 (IRS)
Rental income, expenses, depreciation

Florida-specific deductions: high property tax (1.0-1.5%), hurricane insurance (often 2-4x Alberta rates), condo HOA fees, pool service. 27.5-year straight-line depreciation on the building portion (Form 4562).

Section 871(d) election
One-time election (filed with first 1040-NR)

Without Section 871(d), property manager withholds 30% of gross rent under FDAP rules — no expenses deductible. The election shifts to effectively connected income so you deduct expenses on Schedule E and pay tax on net only.

FIRPTA at sale
15% withholding on gross sale price

When you sell, the buyer's closing agent withholds 15% of gross sale price (10% if buyer-occupant + $300k-$1M; 0% if buyer-occupant + ≤$300k). File Form 8288-B 90+ days before closing to reduce withholding to your actual estimated capital gains tax.

Foreign Tax Credit (CRA T2209)
Avoiding double taxation

Pay US tax via 1040-NR first; claim Foreign Tax Credit on Alberta T1 to offset the same income. Alberta's lower marginal rate means the FTC frequently absorbs the entire US tax with no Alberta top-up — a quirk that makes Alberta → Florida materially simpler than Ontario or BC → Florida.

How BorderBird helps Alberta → Florida landlords specifically

  • One ledger producing both T776 and Schedule E. Every rent payment and expense renders in USD for Schedule E and CAD for T776 — without re-keying.
  • Bank of Canada 1.3978 (2025) baked in. Annual average rate per tax year, applied consistently across all USD entries.
  • Florida-specific expense categories. Hurricane insurance, condo HOA, pool service, property tax (county-level) all pre-mapped to Schedule E line positions and T776 expense lines.
  • FIRPTA-aware at sale. When you sell, the ledger pre-computes estimated capital gains tax so your cross-border CPA can file Form 8288-B for reduced withholding 90+ days before closing.
  • Florida-specific guides. Read Alberta → Florida (full guide) or city-level pages for Tampa, Naples, Sarasota, and others.

FAQ

Why do Alberta residents buy Florida property specifically?
Two drivers in addition to general Canadian → Florida appeal: (1) Calgary and Edmonton have direct WestJet seasonal service to Tampa, Fort Lauderdale, Orlando — making Florida flight access comparable to Phoenix for Albertans; (2) Alberta's resource-economy income volatility creates demand for geographic asset diversification — Florida real estate provides a USD-denominated counterweight to Alberta-dollar oil-and-gas exposure. Sarasota, Naples, Tampa Bay are the Alberta-heaviest Florida markets.
How does Alberta's lower marginal rate change the cross-border math?
Alberta's top combined federal-provincial rate (47%) is materially lower than Ontario's (53.53%) or BC's (53.5%). On Florida rental income, your US tax (federal only — no Florida state) might run 24-30% effective. After foreign tax credit on Alberta T1, the residual Alberta top-up is small. For high-income Alberta filers it might be zero — the US tax fully absorbs the Alberta tax. This is structurally different from Ontario / BC where the residual top-up is material.
Do I need to file in Florida at the state level?
No. Florida has no personal income tax. Your only US filing is federal 1040-NR. You'll file an annual Florida property tax bill (paid to the county tax collector), but there's no Florida state income tax return.
What about Alberta's lack of provincial sales tax — does that matter for cross-border?
Not directly for rental income tax purposes. Alberta's no-PST status is a consumer / business tax matter, not a personal income tax matter. Where it matters: if you're hiring Alberta-based contractors for work on the Florida property (a long stretch), only GST applies on the Canadian side. Florida-located work involves Florida sales tax on materials, not on services typically.
Should I use a US LLC for Florida property as an Alberta resident?
Almost always no. The CRA-IRS LLC mismatch (CRA treats US LLCs as corporations; IRS treats single-member LLCs as disregarded entities) creates double taxation and lost foreign tax credits. Specialized cross-border CPA structures sometimes use Canadian holding companies with US LLC subsidiaries, but only when total portfolio justifies the complexity — for individual Albertans with one Florida rental, personal-name ownership is the standard advice.