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, connect Gmail, add a property, add a tenant, run the first scan. Five steps, about a minute each.

AI Gmail import

Rent payments, utility bills, and receipts detected automatically — matched to the right property, dated, and queued for one-click import.

Forwarded email history

Years of payments in Yahoo, Outlook, or Apple Mail? Forward them to Gmail 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.