No automatic conclusion follows. Canadian tax residence requires its own factual and legal assessment; the petition approval also does not itself begin U.S. conditional residence.
Separate the two questions before choosing a date
Provide the real chronology and residential arrangements for tax review. This page determines neither Canadian nor U.S. tax residence and does not substitute an immigration notice for that analysis.
An EB-5 petition contains the investor's file and the project's file, and either can fail on its own. After admission or adjustment, investors receive conditional residence and must file Form I-829 during the 90-day period immediately preceding the second anniversary of obtaining that status. Tax residence typically turns on presence days, ties and applicable treaty tie-breaker rules, not on any single immigration filing date. Keep a separate travel and presence log from the day planning begins, because the immigration record and the tax record answer different questions and rarely align on the same calendar. A cross-border tax adviser, not immigration counsel, should evaluate departure timing, withholding obligations and any exit-related filings tied to changing tax residence. Treat the second anniversary date governing Form I-829 as a conditional-residence deadline only, unrelated to when tax residence actually changes. Confusing the two timelines can leave either filing late or a tax position unsupported by the underlying facts.