If you travel to Canada and want cellular service for more than emergency use, then plan on purchasing a local SIM card and perhaps using Telestial or another International virtual GSM network provider for inbound service.
The system is also made future proof by a patent-pending capability to swap out the wireless card should hardware technology change or if the user chooses a different network infrastructure in the future.
Under the current rules, information reporting for applicable payment card and third party network transactions are due to the IRS by February 28 each year (or March 31, if filed electronically) for the prior calendar year.