“US Persons” may be any of the following:

US citizens, i.e. those with a US birthplace or naturalization or those with an American citizen parent who lived for at least 10 yrs. as an adult in the United States
green card holders including those with an expired green card that was never formally canceled
those with a US mailing address (Canadians who spend their winters in Arizona or Florida need to be careful here)
those with standing instructions to have money forwarded to an account in the United States (see above)
those with deposits from US sources
The circumstances in the above list are known as US indicia.


http://isaacbrocksociety.ca/2014/11/05/fatca-an-introduction-for-americans-to-the-worst-law-nobody-has-ever-heard-of-part-ii/#respond