Income Can. - What ?, to live in US over 6 months per Yr.

My wife was an RN & I am semi retired but continue to have Canadian employment income from our own company along with other investment income.

If we wanted to buy a home in the US for 2 or 3 years BUT DO NOT WANT TO BE RESTRICTED TO USE IT ONLY MONTHS PER YEAR, is there a particular visa type that would accommodate this. I think for US tax purposes our tax home could remain Canada, since that is where all our income is?.

No, unfortunately not. Because basically you're an extended visitor and a B-2 entry is only valid for six months. You can in theory extend it for six months but tricky to do if you're a Canadian because there is no visa requirement (they assume you knew you would be there for more than six months so you lied about your length of stay when you entered, because you don't live that far away). And I'm not sure an extra six months helps that much.

You become subject to US taxes after 183 days (six months), but you can file a Form 8840 to claim closer association with Canada (you have to file a 1040NR return as well, but it's just a paperwork exercise).

I'm sure the reason for all this (Canada has a similar law for visitors, i.e. six months max.) is to protect tax revenue. They don't want you to live there indefinitely without paying taxes. Canada is especially hot on that one because of the health care.

Having said that, I knew Canadians when I lived in Florida who stayed longer than six months. But that was years ago, CBP is more paranoid nowadays. Obviously if you're ever denied entry then you've got a house that you can't get at.

I knew of a couple from Belgium who overstayed a B-2 visa, they went home because some relative of theirs died and they were refused entry when they came back. I know because a friend of mine had to help them sell their apartment!

Yes it's all really silly and makes no sense, try writing to the member of Congress for the area where you were thinking of buying a house and tell him how much money the realtor just lost out on.