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.