What type of additional forms should we be filling out or asking for when we open an account for a couple from Canada?

If they aren't US Citizens, wouldn't a W-8BEN be required? They don't have Social Security Numbers...they have Social Insurance Numbers that look awfully close, but we don't accept them. We would identify them like any other person from a foreign country.

The answer should be in your CIP policy. If aliens aren't covered, you really can't open the account without amending the policy with board approval.

If the account is interest-bearing, make sure that you establish the account on your system correctly to insure 1042-S reporting.