How old is your son? Is he dependent on you for support? How long do you plan on staying in the US? Will the home be available for you to stay in when you visit?
Your ex-wife is no longer considered a tie to Canada and has no bearing on your situation.
By periodically returning to Canada, how frequent do you mean? Every month, every six months, once a year?
If you did not have a child and your move to the US will have any degree of permanence, you would likely NOT be considered a resident of Canada any longer. The treaty would consider you a deemed non-resident of Canada. However, depending on the nature of your obligations to support the child, how often you come back to Canada, and the availability of your home; you may still be considered a factual resident of Canada.
If you are considered a factual resident of Canada, then yes you are correct about the federal tax. Residency for provincial purposes is generally determined the same way as residency for federal tax purposes. So yes, you would continue to pay tax to Ontario as well. You would get credit for the federal tax, state tax, and FICA on your Canadian return.
Canadian working in U.S.: Provincial tax?
Moderator: Mark T Serbinski CA CPA
Based on this additional information, I would consider you a deemed non-resident of Canada subject to CRA's departure rules.
The child is almost 18 and is living with and primarily cared for by his mother, and you only coming back a few times a year is likely not enough to prove that the child is dependent on you. If you came back more frequently, you may have a better argument for maintaining your residency status.
If you do decide to file as an emigrant, you may want to give some thought to getting the separation agreement in place and removing yourself from the title on the home BEFORE you move to the US. Otherwise, when you eventually sell the property, you will be required to abide by CRA's non-resident selling requirements under section 116; which are a bit onerous.
Also, as long as you sell within one year of departure, there will be no tax to pay on the home in Canada or the US.
The child is almost 18 and is living with and primarily cared for by his mother, and you only coming back a few times a year is likely not enough to prove that the child is dependent on you. If you came back more frequently, you may have a better argument for maintaining your residency status.
If you do decide to file as an emigrant, you may want to give some thought to getting the separation agreement in place and removing yourself from the title on the home BEFORE you move to the US. Otherwise, when you eventually sell the property, you will be required to abide by CRA's non-resident selling requirements under section 116; which are a bit onerous.
Also, as long as you sell within one year of departure, there will be no tax to pay on the home in Canada or the US.
