That's if you are a Canadian resident. It is interesting how a weak dollar promotes foreign citizens to consider purchasing real property in the US (can you say "do I have a deal for you?"). This is a great article about the income tax compliance issues for Canadian citizens who believe US real estate is a good investment. It's not all roses...
http://www.financialpost.com/personal-finance/Buying+house+wants+know/5138905/story.html
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