Serbinski Accounting Firms

Yes you did. Thanks again!

So pior to May 2025, treaty breaks to Canada because of permanent home there and none in USA. May 2025, with permanent home in both countries, the center of vital interest is considered, which looks indeterminate. Therefore, habitual abode is considered, which clearly tips to USA.
Did I get that ...

Thank you Nelson.
Sounds like the full time job being my soul income trumps all the Canadian ties with regards to the center of vital interest?

Hello,
I am looking for help in understanding at what point in the year did I became a USA tax resident.

I am a Canadian citizen with no spouse or kids who started full-time work last year (March) in Seattle. When did my center of vital interest shift to USA, or is it indeterminate?

CANADA ties ...