Borderline residency

[elk]

First, I would like to thank you for providing this wonderful resource - it's been very helpful and I've learned a lot from reading others' posts.

My question is about preferred filing options: I qualify for non-residency status for Canada, and I am a US resident for tax purposes since I passed the PST. After extensive reading of the IRA and CRA guidelines, I believe I have the filing options:
[b]Canada:[/b] a) file a non-resident/departure , or b) file as a resident for part of the year (Jan-June)
[b]USA:[/b] a) file a full resident, or b) file a dual status.

After reading the convoluted definition of "residency" from the CRA, I'm pretty sure I'm a non-resident, even if it comes down to the "tie breaker" rule. I still have an active bank account, but I have to keep it since I'm paying off a loan. I visited Canada few times since I left, but I have to assess there whatsoever.

So...based on the little information I've given, do I [b][i]wan[/i]t[/b] to file as a Canadian non-resident, or is it better to file as a Canadian resident for part of the year? And should I file dual or full in the USA? I have 2 months of overlap from a Canadian employer when I was in the U.S. (<3000), but I didn't receive any U.S. income while I was a resident in Canada.

Also, can I use TurboTax to prepare both returns (regardless of how I file)? Do I need to be aware of the Tax Treaty implications? Or will the software factor that in.

Thanks a lot for your help!

[/i]

[elk]

...definately a non-resident of Canada. Even if my bank account was considered a significant resident tie, I'd be deemed a non-resident by Article IV of the Canada-US Tax Treaty. But, if I understand correctly, the rules are the same? What are the implications of filing as deemed non-res vs. non-res? (I have to specify this in TurboTax)

Question still remains whether it's preferable to file a dual for full 1040.

[nelsona]

For the year of departure, you can only file as DEPARTING resident (or EMIGRANT). Deemed resident does not apply to you, and non-resident will only apply in subsequent years after departure.