Canadian biz charging GST - living in USA

[withbrio12]

I apologize in advance if this has been answered... I'm wading through all the great info on this forum!

I became a US PR in January 2014. For 2014 my main income was from my sole propietorship in BC, which charged GST to my Canadian clients for the whole year.

BUT... I was living in Maine for 90% of that year.

Questions:
- Should I not have charged GST since I was a "non-resident" of Canada?
- Or am I technically a dual-resident of Canada and the USA, since I have kept my Canadian business, Canadian bank accounts, etc?
- How do you usually decide which country to file first??? This may be a stupid question but if I have self-employment income for both countries I really don't understand how to get my net-net-income until I file one of them... but then need to declare world income??
- Lastly, is there a book on this? A course? Can I learn myself? Or should I just start budgeting $$thousands?$$ every year to hire someone to do my returns for me? If yes, how much does it really cost??

Thank you SO much for any advice / suggestions!!!

[nelsona]

You are a non-resident of canada, and should be changing your affairs, since you no longer have any benefits of running a business "in" canada.

[withbrio12]

I have ongoing contracts with Canadian businesses / individuals. Does this mean I need / should have my clients re-sign with a US sole prop and close down my CDN sole prop?

And do you know how to declare CDN sole prop income? I'm not sure if it's "Canadian source" since it's a CDN business, or "US source" since I earned it while physically in the US (working remotely).

Thanks so much!!!!

[nelsona]

By treaty, business income earned in canada by US residents is taxable only in US, unless you have a permanent establishemnet in canada or spend over 1/2 your time there.

It would become Cdn-sourced only if it bacame taxable in canada (by the 2 citerion above).

I leave others to answer any other business-related questions.