In this case, the IRS guidance advises filing the form 3115 to change accounting method, but I'm still not clear if this somehow amends my 2011
return in a roundabout way or if it somehow allows me to claim the depreciation on the 2015 return.
Depending on your other income sources, it is possible that your Canadian taxes would be more than the taxes on your U.S.
return and, so
in a
roundabout way, your TFSA would remain tax free.