Substantial presence day counter — free calculator
Runs the weighted US presence count across three years so you can see whether the test is met before the year ends.
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Runs the weighted US presence count across three years so you can see whether the test is met before the year ends.
Enter your figures
An estimate for planning only. Rates and thresholds used here are the assumptions stated on this page; we confirm every figure against the issuing authority for your own tax year before anything is filed.
How the estimate is built
The test weights the current year in full, the previous year at one third and the year before at one sixth, and it also requires a minimum number of days in the current year. It ignores immigration status entirely, which is why winter visitors are frequently residents on arithmetic alone. Days can be excluded for certain visa categories and for medical conditions, and those exclusions are claimed by filing rather than assumed.
What to do next
A calculator narrows the range; it does not settle a filing. Bring last year's returns and we will tell you what is missing.
Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.
Corporate tax calculator — what this page covers
Read this page for corporate tax calculator. It works through substantial presence day counter from the beginning — whether it applies to you at all, what has to be filed if it does, and what the engagement costs, priced up front.
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If a file needs something this practice does not do, you hear that at the start rather than after a bill.
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Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.
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Files that look like this one
Counting a winter visitor's travel across the lookback years
A couple who spent each winter in the south had never counted their days on a weighted basis. We rebuilt their travel across the years the count looks back over, working from passport stamps, flight records and card statements, applied the weighting to each year and compared the result against the threshold for the year in question. The engagement produced a dated record for each of them, the weighted count derived from it, and a written conclusion on which side of the test they fell.
Claiming an exempt-individual position for a student
A student had been in the United States for several academic years and assumed the visa category exempted them automatically. It does not; the position is claimed by filing. We confirmed the category, established which years the exclusion was available for and which it had run out in, and prepared the filings for the years still open. The engagement produced the claims as filed and a note of the year from which the ordinary weighted count would begin to apply to them.
Advising an executive to adjust travel before the year closed
A manager crossing the border most weeks asked mid-year where the count stood. We ran the weighted total to date, projected the remainder of the scheduled travel, and showed the point in the calendar at which the test would be met. The decision then belonged to the client rather than to us. The engagement produced a running count the assistant now maintains, the projection in writing, and the filings that would be required if the travel went ahead as planned.
Working through the treaty tie-breaker for a dual resident
A client met the presence test and was also resident at home, so two countries claimed the same person for the same year. The work was the tie-breaker taken in order: permanent home, then the centre of vital interests, then the tests that follow, with the evidence for each set out. The engagement produced a documented tie-breaker analysis, the filing that makes the position rather than merely asserting it, and a list of the facts that would have to change before the conclusion did.
Reconstructing presence for someone who kept no record
A client had no travel log and needed to know whether the test had been met in a year already closed. Reconstruction came from boarding passes, card transactions and border records, with each entry and exit dated and sourced. Days that could not be evidenced were treated as present rather than assumed away. The engagement produced a defensible reconstruction with its sources attached, the weighted count derived from it, and the filing position that followed from the result.
Documenting a closer connection before the filing season
A client whose life was plainly centred at home nonetheless met the count on days. The work was evidential: where the permanent home was, where the family lived, which authority issued the licence, where the working relationships sat, and the documents proving each of those. The engagement produced the assembled file and the statement filed within the season, together with a calendar note for the following year so the same exercise does not begin late.
A Student or Researcher Covered by a Treaty Article
Several treaties carry a dedicated article for students, trainees and visiting researchers that displaces the ordinary employment rules. Whether it applies turns on the purpose of the stay and the source of the funds, both of which are evidenced rather than asserted.
Read how this one runsComing Back to Canada After Years Abroad
Returning restarts Canadian residence and re-values what you own on the day you arrive. Foreign pensions, employer plans and accounts opened abroad each land differently, and the reporting thresholds are tested against the whole portfolio rather than each account.
Read how this one runsAll case studies — every published engagement in one place.
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