Canada dparture date delima

[hasmir]

I am a Canadian Citizen. I left Canada-Ontario in June 2015 to work in the US-California under a TN visa.

My wife continued working in Canada until the end of the year, as she moved-in with her parents and was waiting for her job paperwork to become ready in the US. She obtained her own TN visa around mid-Dec 2015, for a job starting Jan 1st 2016.

For 2015, I understand that for the US side, I can file 1040, as married filing jointly, and exclude our Canadian income using the form 2225.

For Canadian side, I understand that we need to file a departure tax return. However, when is our departure date? and which one do you advise?
Is it June 2016? then how should we report her Canadian income for Jul-Dec?
Is it mid-Dec or Dec 31st? then should I report my US income in Canada and pay tax, at a Canadian Tax rate?

[nelsona]

Just to clarify, you can exclude your Cdn WAGES using form 2555.

You can have separate departure dates.
If you remained in US and did not visit Canada during the time she was still there (and rather she visited you), your June date is fine for departure. Otherwise you both have the December date. The date she left Canada, not December 31.

Your US return will include all income regardless. Your departure returns will include world income before the departure date, Cdn income after the departure date (that is not subject to flat tax) and deemed disposition tax.

[hasmir]

Thank you Nelson! I appreciate your contribution to these forums.

She visited me in the US once for a few days, and I went back to Canada once for a few days in a later date, during this period. Because I visited Canada anyways, I understand that the departure date should be mid-Dec. Is my understanding correct?

[nelsona]

One visit does not necessarily disqualify from being non-resident. It is really up to you.
Taxes are quite high in californoa, you might not pat that much more to Canada if you include that income.