USA to Quebec Move

[emme]

My spouse currently has a job offer that looks like it will start January 1, 2018 in Quebec. We are moving from California and trying to figure out a few logistical things before we move. Although we will likely enter on a temp worker visa, we are working towards permanent residency and planning on staying long term & raising our family in Canada.

1. If we enter Quebec/Canada on December 31 (or a few days earlier) are we responsible for filing 2017 taxes in Canada/provincial taxes in Quebec? If we do need to file, will we need to pay any taxes since all income would have been earned prior to entry to Quebec?

2. I theoretically will eventually have a US pension in about 30 years, is there anything I need to do to declare the pension/count it among our assets?

3. Also in the retirement vein we have some money in a roth IRA. What should be done with the IRA, ideally to avoid taxation in Canada. I also have a roth 401k that I hope to roll into the roth IRA before I arrive. Will this cause any issues?

4. Is there anything we should be cautious about when buying a house in Quebec as US citizens?

[nelsona]

1. You *could* file a arrival return, establishing your date of arrival, and getting you in the system. You would owe no tax.
2. Only Roths need to be declared in your first Cdn return. Other pensions have no reporting requirements.
3. Roths remain tax free as long as you do not contribute to them while living in Canada. There is no problem rolling over a Roth/Roth401(K) after you arrive in Canada, so no hurry.
IRAs will be taxable in Canada when you take them. You *could* roll the IRA into Roth (before move) and pay US tax now

4. not off hand.

Make sure all your financial accounts are willing to deal with you as a CDn residet, and find one that will before you move.