I was contacted by a friend recently about the rules for traveling to the USA (Snowbirds).  Here is the story CTV did in August of this year.  There is a video and printed story of some of the details.  I am attaching the link to the CTV story.

http://montreal.ctvnews.ca/snowbirds-may-have-to-pay-income-tax-in-the-usa-1.1417047

If the link does not work automatically, copy the address above and paste it in your browser at the top of your page.  I hope this is helpful, this story and others are on my Facebook page.