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Chapter 01 · Real estate acquisition

Open permits search in Florida: avoid post-purchase fines, denied permits, and uninsured work

An open permit is a building permit that was issued by a Florida county or municipal building department but never closed by an approved final inspection. When you buy a Florida property with open permits, the work itself is unfinished in the eyes of the local enforcement agency, even if it looks finished on the wall. As the new owner, you inherit the practical obligation to close those permits before you can pull new permits, refinance, fully insure the affected work, or resell cleanly.

Published 2026-04-29Last reviewed 2026-04-30≈ 4,477 words · 20 min readAuthor CanadaFlorida Editorial Team

Direct answer · 60-second summary

The 60-second version

Florida building permits are issued and closed at the local level (county or municipal building department) under standards set by the Florida Building Code. A permit moves through three phases: issued, in progress, and closed (final inspection passed, certificate of completion or occupancy issued where applicable). When the third phase never happens, the permit stays open in the local public records, sometimes for decades.

For a Canadian buying in Florida, the practical exposure is fivefold. You may be unable to pull new permits on the property until old ones are closed. Your insurance may exclude losses arising from work that was never finally inspected. A future buyer's lender, title agent, or insurer will find the same open permits when you try to resell. Title insurance will not save you here, because permit history is not part of a standard title search. And the standard purchase contract used in Florida (the FAR/BAR "AS IS" form) puts the cost of closure on the buyer unless you actively negotiate otherwise.

A permit search at the county or municipal building department, ordered before the end of the inspection period, is the only defence. It is normally free online, and rarely takes more than 30 minutes per address.

REFERENCE · ACRONYMS USED IN THIS GUIDE

Acronyms used in this guide

What an open permit actually is, and why Florida has so many

A Florida permit is a license to perform a specific scope of work under specific code requirements. Section 105 of the Florida Building Code requires a permit before construction, alteration, repair, replacement of structural or mechanical systems, demolition, or change of occupancy. Section 110 requires inspections during and at the end of the work. Section 111 requires a Certificate of Occupancy or Certificate of Completion before a structure (or modified structure) may be used.

The closure step is the one that fails. A roofer pulls a permit, replaces the roof, gets paid, and never schedules the final inspection. A homeowner pulls an owner-builder permit for a lanai, finishes the slab, runs out of weekend energy, and forgets the inspection ever existed. A pool contractor goes bankrupt before closing. Each of those events leaves a permit in the building department's database with a status like "Issued", "Open", or "Failed Inspection" that will still be there ten years later when a new buyer's title agent runs a permit search.

Florida is unusually exposed to this problem because permitting is hyperlocal (every one of the state's 67 counties and most of its 412 municipalities runs its own building department), because the climate produces a constant stream of small-trade work (roof replacements after every hurricane, AC swaps every twelve to fifteen years, water-heater changes), and because, until 2019, neither the local building departments nor the title industry were systematically notifying owners of impending permit expiration. The result is a substantial number of stale permits across the state. Florida real-estate attorneys publishing on the topic estimate that roughly one in five Florida transactions surfaces an open-permit issue during due diligence.

OpinionThe frequency estimate above (one in five transactions) is drawn from practitioner publications, not from an audited statewide dataset. Treat it as a directional indicator of how common the issue is, not a precise statistic.

Why this matters specifically for a Canadian buyer

A Canadian buying in Florida is exposed to open-permit risk on every layer that matters.

You are buying remotely. A local Florida buyer can drive to the building department, talk to a clerk, and resolve a discrepancy in a morning. A Canadian relying on a Realtor and a closing agent does not have that option. If your inspection period ends before anyone has run a proper permit search, the contract typically deems the issue waived.

Your purchase contract probably does not protect you. Most Florida residential transactions today use the FAR/BAR "AS IS" form, in which the seller has no obligation to spend money on permit closure. The seller only has to cooperate. The Standard FAR/BAR form, which does require the seller to close permits up to a Permit Repair Limit, is the minority case. Unless your offer specifically addresses permits, the default position is that you (the buyer) inherit the problem.

Your title insurance will not help. A standard owner's title policy covers liens, encumbrances, easements, and ownership defects of record. Open building permits are none of those. The permit search is a separate municipal record search that must be ordered explicitly. Most Canadians assume title insurance is a backstop. For permits, it is not.

Your homeowner's insurance carrier may exclude the affected work. Florida's residential insurance market has tightened sharply since 2022. Carriers actively use four-point inspections and wind-mitigation reports to verify that recent work was permitted and inspected. Roof, plumbing, electrical, and HVAC work performed under an open permit can be excluded from coverage, charged at a higher premium, or used to deny renewal.

Your resale will inherit the same finding. The next buyer's title agent will run the same permit search. If you buy with open permits and never close them, you are pre-loading a future negotiation against yourself.

Florida and Quebec compared

ElementFlorida sideQuebec side (reference province)
Authority that issues permitsLocal enforcement agency: county or municipal building department, under FBC § 105 (state level)Municipal authority (e.g., service de l'urbanisme), under each municipality's by-laws and the Code de construction du Québec
Authority that licenses contractorsFlorida DBPR, Construction Industry Licensing Board (state level)Régie du bâtiment du Québec (RBQ), at provincial level
Standard final-inspection requirementYes. FBC § 110 and § 111 (Certificate of Occupancy or Completion)Variable by municipality. No province-wide CO equivalent for renovations
Buyer's exposure to seller's open permits at resaleSignificant. Open permits travel with the property. Buyer must close them before pulling new permits, even if not personally finedGenerally lighter. The notarial title search and the seller's declaration cover most municipal compliance issues. Open permits are less of a systemic problem than in Florida
Standard due-diligence stepPermit search at county or municipal portal, ordered separately from title searchNotary's title and certificate-of-location review, plus any "avis de fin des travaux" required by the municipality for major work
Statutory protection for the new buyerYes. FS § 553.79(17)(a) prevents the local enforcement agency from fining or refusing permits to an arm's-length purchaser solely because the prior owner left a permit openGenerally addressed via notarial title warranty and the seller's legal obligation of good faith disclosure

Equivalent comparisons for Ontario, British Columbia, and Alberta are forthcoming in the corresponding provincial reference articles within this chapter.

The statutory framework

Three layers of authority govern open permits in Florida.

The state. The Florida Building Code, adopted under FS Chapter 553, sets the technical and procedural rules. Section 105 of the FBC requires a permit before regulated work. Section 110 requires inspections. Section 111 (or 110 in some local adoptions) requires a Certificate of Occupancy or Certificate of Completion before a structure may be used. The state does not, however, issue the permits. It writes the code that local agencies enforce.

The local enforcement agency. Each Florida county and most municipalities operate a building department that issues, inspects, and closes permits within its jurisdiction. Cape Coral runs its own department; unincorporated Collier County (Naples area) is covered by the county building department; Miami-Dade has both city-level and county-level departments depending on the address. This is the office where a permit either closes or stays open.

The Department of Business and Professional Regulation (DBPR). The DBPR licenses Florida contractors (general, building, residential, plus the trade categories: electrical, plumbing, mechanical, roofing, pool, and others). Open permits often originate with contractors who are no longer active, no longer licensed, or no longer in business. Verifying the contractor of record on the open permit at MyFloridaLicense.com is the first step in deciding how to close it.

The arm's-length purchaser protection: what FS § 553.79 actually does

This is the most consequential rule, and it is widely misunderstood.

Verified factFlorida Statutes § 553.79(17)(a): "A local enforcement agency may not deny issuance of a building permit to; issue a notice of violation to; or fine, penalize, sanction, or assess fees against an arms-length purchaser of a property for value solely because a building permit applied for by a previous owner of the property was not closed. The local enforcement agency shall maintain all rights and remedies against the property owner and contractor listed on the permit." Source: 2024 Florida Statutes, § 553.79(17)(a).

In plain English: if you buy a Florida property at arm's length and later discover an open permit pulled by the previous owner, the building department cannot personally fine you or refuse you a new permit just because of that legacy permit. The rights it does keep are against the prior owner and the contractor listed on the permit, not against you.

What the protection does not do.

It does not close the permit. The permit is still open. You still cannot get a final CO on the affected work, you still cannot pull a new permit on top of it without resolving it (the building department needs the underlying work to be inspectable), and you still face every market consequence: insurance exclusion, lender objections at resale, future-buyer demands. The protection blocks personal sanctions; it does not heal the property.

It does not bar the local government's "rights and remedies against the property". Read literally, the statute preserves all rights against the property itself (for example, code-enforcement liens recorded before your purchase) and against the prior owner. Recorded liens that pre-date your acquisition can survive into your ownership.

It applies to "arm's-length purchasers for value". A buyer who is related to the seller, who acquires through a non-arm's-length transfer, or who knew of the permit and bought anyway is on weaker ground.

OpinionA Canadian buyer who treats § 553.79(17)(a) as a reason to skip the permit search is misreading it. The statute reduces personal regulatory exposure. It does not solve the practical problem.

The permit statuses you will encounter, and what each means

Each county portal uses slightly different vocabulary. The patterns are consistent.

Issued / Open / Active / In Progress. A permit that has been pulled but has not yet received a passing final inspection. From a buyer's perspective, treat all of these as open, regardless of how recent.

Failed Inspection / Correction Required. An inspection was attempted, the work did not pass, and corrections are pending. The permit is still open and may be expiring.

Expired / Inactive / Void. Under FBC § 105.5, a permit becomes invalid if work has not commenced within 180 days, or if work is suspended or abandoned for 180 days. An expired permit is not a closed permit. The work it authorized was never finally inspected. Under FS § 553.79(16), an expired permit can still be closed by the current owner using the original contractor, a replacement contractor, or owner-builder status.

Final / Closed / Approved / CO Issued. The work passed final inspection (and where applicable received a Certificate of Occupancy or Completion). This is the only status you want to see on every permit pulled on the property.

How to search, county by county

The mechanic is the same everywhere: find the right building department portal, search by parcel ID (folio) or address, list all permits, and check each status.

County (and major cities)Portal
Miami-Dademiamidade.gov/permits (county portal). Cities of Miami, Miami Beach, and Coral Gables run their own portals
BrowardEach city runs its own (Hollywood, Fort Lauderdale, Pompano Beach, Plantation). Unincorporated Broward via Broward.org
Palm Beachdiscover.pbcgov.org for unincorporated. Cities of Boca Raton, Delray Beach, and West Palm Beach run their own
Lee (Fort Myers, Cape Coral)leegov.com for unincorporated and most cities. Cape Coral runs its own portal
Collier (Naples, Marco Island)cvportal.colliercountyfl.gov
Sarasotascgov.net for unincorporated. Cities of Sarasota and Venice have separate portals
Orange (Orlando)ocfl.net for unincorporated. City of Orlando runs its own
Hillsborough (Tampa)hillsboroughcounty.org for unincorporated. City of Tampa runs its own

A practical shortcut: parcel ID lookups are most reliable. Get the folio from the county property appraiser (e.g., miamidade.gov/pa, pbcpao.gov), then paste it into the building department search. If the building department has no public portal (small municipalities), have your Realtor request a written permit history report directly. The cost typically runs from zero to about 200 USD.

Typical rangeA title and lien search package, ordered through a Florida title company or municipal-lien-search vendor, normally costs between 125 USD and 400 USD per address (period: 2024 to 2026 transactions). Verify the package includes a permit search; many do not by default.

Where this lives in your contract: FAR/BAR Standard vs FAR/BAR "AS IS"

Two versions of the standard residential contract are in active circulation in Florida. The version on your purchase agreement determines who pays to close any permits found during inspection.

FAR/BAR Standard contract. Paragraph 12 contains a "Permit Inspection" right. Within the inspection period, the buyer may have a permit search performed and notify the seller of any open permits, expired permits, or unpermitted work. The seller is then obligated to close them and to obtain retroactive permits for any unpermitted improvements, up to a Permit Repair Limit specified in Paragraph 9. If the cost exceeds the limit, the parties typically renegotiate.

FAR/BAR "AS IS" contract. This is the version used in most Florida residential transactions today. Paragraph 12 still gives the buyer the right to a permit inspection, but the seller is not obligated to spend money to close anything. The buyer's leverage is the right to cancel the contract during the inspection period and recover the deposit. Outside that window, the buyer accepts the property's permit history as it stands.

In practice this means three things for a Canadian buyer using an "AS IS" contract.

First, the permit search must be ordered, reviewed, and any objections delivered to the seller in writing before the inspection period expires (typically 15 days after the effective date, unless modified). Missing this deadline waives the issue.

Second, if open permits are found, the right move is usually a written addendum requiring the seller to close them at the seller's expense before closing, or to escrow funds at closing for the buyer to handle it post-acquisition. A simple "please fix" email is not binding.

Third, the protective clause sometimes added to riders ("Seller represents and warrants that there are no open permits, and shall close at Seller's expense any found prior to Closing, including all final inspections and certificates of occupancy") is not standard form language. It must be inserted by addendum and signed by all parties.

The four ways an open permit can be closed

Under FS § 553.79(16) and FBC § 105, a property owner has four pathways to close a permit. Each pathway must end with a passing final inspection by the local enforcement agency.

The first pathway is the original contractor. The contractor listed on the permit returns, performs any remaining work, calls for inspection, and obtains the final sign-off. This is the cleanest route, but only available if the contractor is still licensed, in business, and willing.

The second pathway is a replacement contractor. The owner hires a different appropriately licensed Florida contractor to complete the scope. Crucially, FS § 553.79(16)(a)(1) protects the new contractor from liability for the original contractor's defective work, which removes the historical reluctance of Florida contractors to take over an abandoned permit.

The third pathway is owner-builder. Under FS § 489.103(7) (general construction) and § 489.503(6) (electrical), an owner of a single-family or two-family residence may close certain permits as an owner-builder, subject to occupancy and resale restrictions. This is a real option for an owner who lives in the house, less practical for a Canadian non-resident investor.

The fourth pathway is closure by certified inspection. In some jurisdictions, an active Florida-licensed engineer or architect can inspect the work and submit a sealed affidavit certifying compliance with the conditions of the permit. The local enforcement agency may accept that affidavit in lieu of a re-inspection.

A separate, narrower pathway exists in FS § 553.79(16)(c): a local enforcement agency may, at its discretion, close a permit six years after issuance if no apparent safety hazards exist. This is a relief valve, not a planning tool. It is at the agency's discretion, not the buyer's.

Worked example: a 2,400 sq ft Cape Coral pool home, closing in early 2026

Assume a Quebec buyer (call her R.) is closing on a 2,400 sq ft pool home in Cape Coral, listed at 525,000 USD. The contract is a FAR/BAR "AS IS" with a 15-day inspection period. Effective date is February 3, 2026. Closing is set for March 20, 2026.

R.'s Realtor orders a tax and lien search package through the title company on day three. The package costs 195 USD and includes a permit history. It returns four permits associated with the parcel:

R.'s exposure on the lanai permit is real but bounded. Under FS § 553.79(17)(a), the building department cannot fine her personally if she buys with the permit open. She can, however, expect (a) that she will not be able to pull a new permit (e.g., to install storm shutters) until 2014-lanai-072 is closed, and (b) that her wind-mitigation inspection will note unverified screen-enclosure attachment, which her insurer may flag.

Within the inspection period, R.'s attorney delivers a written addendum requiring the seller to close both open permits at the seller's expense before closing, with a five-day cure extension if needed.

The seller engages a replacement licensed aluminum contractor under FS § 553.79(16)(a)(1) to inspect and certify the lanai's anchorage and submit for re-inspection. Cost: 1,650 USD. The water-heater permit is closed by the original contractor (still active) at no cost to the seller. The lanai re-inspection passes on the second visit.

R. closes on schedule. Total deal cost to her of the open-permit issue: zero, because she ordered the search early and used the inspection period to put the obligation in writing.

If R. had closed without ordering the search: closing the lanai permit post-acquisition would have cost her the same 1,650 USD plus any code-update work the inspector required (for example, hurricane-rated screen attachment standards have tightened since 2014). And the resale negotiation, three years later, would have surfaced the same issue against her.

Common mistakes a Canadian buyer should anticipate

Assuming title insurance covers it. It does not. Permit history is a separate municipal record. The title commitment will not flag open permits unless the closing agent specifically ordered a permit or municipal-lien search. Ask, in writing, whether your tax-and-lien search package includes a permit search.

Confusing the closing agent's "lien search" with a permit search. Some title companies skip permit searches on condo transactions to keep costs down. The Schedule B exception in the title commitment will then disclaim any permit liability. Read Schedule B before relying on it.

Letting the inspection period lapse. Once the inspection period closes (15 days after the effective date by default), you have waived your right to object to permit issues under the FAR/BAR "AS IS" form. The seller's only remaining duty is to cooperate, not to pay.

Confusing "open permit" with "unpermitted work". An open permit means someone tried to do it right but did not finish. Unpermitted work means no permit was ever pulled. Resolution paths differ: open permits are closed, unpermitted work requires a retroactive permit application plus inspection plus, frequently, code-update work. Both are fixable; both should be addressed in writing before closing.

Accepting an oral promise from the seller. Florida real-estate inspection-period agreements that are not memorialized in a signed addendum are not enforceable. Email exchanges between Realtors are not enough. The FAR/BAR contract requires a written, signed addendum to amend obligations.

Trusting a "Final" status without reading the inspection record. Some county portals show a permit as Final when the closing inspection was waived or skipped administratively. The underlying inspection record is the source of truth. If the inspection log is empty for a "Final" permit, ask the building department to confirm.

Skipping the contractor-licence check. If you are choosing the replacement-contractor pathway under FS § 553.79(16)(a)(1), verify the new contractor's licence at MyFloridaLicense.com before signing. An expired or insufficient licence will block the closure.

Treating § 553.79(17)(a) as a reason not to negotiate. The arm's-length-purchaser protection prevents personal fines. It does not eliminate the cost of closure, the insurance gap, or the resale problem. Push the closure obligation to the seller while you still have the inspection-period leverage.

Actionable checklist

Before submitting your offer:

  1. Confirm with your Realtor which contract version will be used: FAR/BAR Standard or FAR/BAR "AS IS". The seller's permit obligation depends on this.
  2. Decide on your inspection-period length. Default is 15 days. 18 to 21 days is common in Canadian-buyer transactions to absorb cross-border timing.

During the inspection period:

  1. Request, in writing, a tax-and-lien search package that explicitly includes a permit history search. Confirm the inclusion in writing.
  2. Pull the parcel ID (folio) from the county property appraiser's site.
  3. Search the parcel ID on the relevant building-department portal. List every permit and its current status.
  4. For any permit not in Final/Closed/Approved/CO Issued status, request the underlying inspection record from the building department.
  5. Verify the contractor of record for each open permit at MyFloridaLicense.com (active, expired, or surrendered).
  6. Deliver written notice to the seller via your Realtor or attorney, identifying each open permit, requesting closure at the seller's expense before closing, and proposing an escrow holdback at 125% of estimated cost as a fallback.
  7. Sign an addendum memorializing the seller's permit-closure obligation. An email is not an addendum.

Before closing:

  1. Obtain copies of the closed-status confirmation for each previously open permit, directly from the building department portal.
  2. Confirm with your closing agent that all closure documents are in the closing file.
  3. If any permit is not closed by the closing date, exercise the contract's extension-or-terminate option in writing.

Frequently asked questions

Will the building department come after me personally for a permit a previous owner left open? No, provided you bought at arm's length for value. Under FS § 553.79(17)(a), the local enforcement agency cannot deny permits, issue notices of violation, fine, or sanction you personally solely because of the prior owner's open permit. It retains its rights against the prior owner and the contractor of record.

Does title insurance cover open permits? No. Title insurance covers defects of record (liens, encumbrances, easements, vesting). Open building permits are separately tracked at the building department. The title commitment will typically include a Schedule B exception acknowledging this.

Can I just leave the open permit alone if the building department cannot fine me? You can, but at a cost. You will likely be unable to pull new permits on the property until the open one is resolved. Your insurer may exclude the affected work. A future buyer will run the same search and price the issue against you on resale.

What is the difference between an open permit and unpermitted work? An open permit means someone applied for a permit but never closed it with a final inspection. Unpermitted work means the work was done without a permit ever being pulled. Both are fixable. Unpermitted work usually requires a retroactive permit application, an inspection, and possibly code-update work.

My contractor says the permit will "fall off" after a few years. Is that true? Partially. Under FS § 553.79(16)(c), the local enforcement agency may, at its discretion, close a permit six years after issuance if no apparent safety hazards exist. That is a discretionary relief, not a guarantee. Many agencies do not exercise it without a specific request. Do not plan around it.

My closing agent says the title commitment is clean. Is that enough? No. Confirm in writing whether the closing agent ordered a permit search (or a municipal-lien search that includes permits). Many do not by default, particularly on condo transactions.

Does the FAR/BAR "AS IS" contract really put the burden on me? Yes, by default. The seller is required only to cooperate during the inspection period. Your only structural lever is the right to cancel during that period and recover your deposit. To require the seller to actually close permits, add the obligation in writing via addendum.

What does it typically cost to close an open permit? A simple permit (water heater, HVAC swap) closed by the original contractor is often free or under 500 USD. A permit requiring a replacement contractor and re-inspection is typically 1,000 to 5,000 USD. A permit on a substantial improvement that no longer meets current code can cost much more, because closure may require code-update work. Period: 2024 to 2026, typical Florida residential.

Typical rangePermit closure costs labelled above are practical estimates from Florida real-estate attorneys and permit-closure firms publishing in 2023 to 2025. They are not statutory. Your actual cost depends on the work scope, the local enforcement agency, and current code requirements at the time of closure.

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CanadaFlorida Editorial Team

Research drawn from primary public sources cited at the bottom of every guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable. Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed below. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.

Essential disclaimer

Educational purpose only. This document is reference information. It is not legal, tax, accounting, real estate, immigration, or financial advice and does not create a client-professional relationship. Before any concrete decision, consult a licensed professional in the relevant jurisdiction: a Florida-licensed real-estate attorney, a Florida-licensed Realtor®, your title company, a cross-border tax professional, or a Florida-licensed insurance broker, depending on the question at hand. Treat this content as a research starting point, not as professional advice.

Editorial team

CanadaFlorida Editorial Team

Research drawn from primary public sources cited at the bottom of every guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable.

Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.

Sources and references

All sources were publicly accessible at the last review date. Figures and rules may change; verify the current version before any decision.

  1. Florida Statutes § 553.79 (2024), Permits; applications; issuance; inspections, including subsections (16) closure pathways and (17) arm's-length purchaser protection. The Florida Senate. https://www.flsenate.gov/Laws/Statutes/2024/553.79
  2. Florida Statutes Chapter 553, Building Construction Standards. The Florida Senate. https://www.flsenate.gov/Laws/Statutes/2024/Chapter553
  3. Florida Statutes § 489.103(7) and § 489.503(6), Owner-builder exemptions. The Florida Senate. https://www.flsenate.gov/Laws/Statutes/2024/Chapter489
  4. Florida Building Code, Section 105 (Permits), Section 110 (Inspections), Section 111 (Certificate of Occupancy). Florida Building Commission. https://floridabuilding.org
  5. House Bill 447 (2019), Building Construction. The Florida Senate. https://www.flsenate.gov/Session/Bill/2019/447
  6. FloridaRealtors / FloridaBar Residential Contract for Sale and Purchase, Rev. 8/24, Paragraph 12 (Inspection Periods, including Permit Inspection). Florida Realtors. https://www.floridarealtors.org/sites/default/files/2024-08/FloridaRealtors-FloridaBar-6xx%5B2%5D.pdf
  7. Florida Department of Business and Professional Regulation, contractor licence verification. https://www.myfloridalicense.com
  8. Miami-Dade County Permitting. https://www.miamidade.gov/global/permits/home.page
  9. Palm Beach County Building Division. https://discover.pbcgov.org
  10. Lee County Community Development. https://www.leegov.com
  11. Collier County GMD Public Portal. https://cvportal.colliercountyfl.gov

Logical next step

Open permits are one part of a broader due-diligence package. The next document to read is the Seller's Property Disclosure, which under recent Florida practice now includes specific questions about active or open permits.

Read Seller's Property Disclosure →

Disclaimer

This guide is for educational purpose only. Figures, rates, thresholds, and timelines are drawn from public sources at the date shown and may change.

For any concrete decision, consult a Florida-licensed Realtor®, a cross-border tax attorney, and a Canada–US CPA.