The Globe and Mail reports in its Wednesday edition that the Trump administration's tariff war and threats to make Canada the 51st state have some Canadians considering selling their U.S. property. The Globe's Brenda Bouw writes that advisers say rising property values and a lower Canadian dollar are making the decision to sell even more attractive. However, there are tax considerations in selling U.S. real estate. Canadians who sell real property in the U.S. have to report the capital gain or loss in both Canada and the United States (and Canadians who are non-U.S. persons will be required to file a U.S. non-resident Alien Income Tax Return). Jean Richard at BMO Private Wealth in Sarasota, Fla., says Canadians who are non-U.S. persons should also have a U.S. Individual Tax Identification Number (ITIN), which can take several weeks -- or even months -- to get. An ITIN is a unique nine-digit number issued by the Internal Revenue Service for people who do not have or are not eligible for a U.S. social security number. It is needed when reporting income on a U.S. tax return, which is necessary when selling property in the U.S. Sellers need to complete Form W-7 and be able to provide proof of identity and foreign status.