Dual citizen residing in US. with Canadian spouse - reportin

[jvincett]

Here is the situ

I am a Dual U.S. - Canadian citizen residing in Canada with a Canadian spouse. We have just returned to Canada from the U.S. after 17 years. My wife has a SS# and worked as a registered alien while we were in the U.S. In future years, will my wife, who is not a U.S. citizen, need to report any assets/monies in Canadian accounts if she is the only name on the account? What if we transferred most assets from joint accounts to Canadian accounts in her name? Is there still a reporting requirement for her?

Thanks

[nelsona]

Does she have a green card, if not then she will have no reporting requirements.