Serbinski Accounting Firms

I did read the treaty more carefully and I ran into Article XXVIA “Assistance
in Collectionâ€￾

It seems that even if he is found to owe money to CRA, there is not much CRA can do since he has no assets in Canada. And since he is a US citizen, IRS or the US government is not allowed to work with CRA to collect the tax that he would owe to CRA.


" 8. No assistance shall be provided under this Article for a revenue claim in respect of a taxpayer to the extent that the taxpayer can demonstrate that
(a) Where the taxpayer is an individual, the revenue claim relates to a taxable period in which the taxpayer was a citizen of the requested State,"

Also if he starts spending all his time in US now and rents a place, would that change anything?

Also do you think he has anything to worry about since he stayed by only 2 more days than the 183 day rule?

Thanks for your help nelsona

From next year he will be full time in USA, if somehow CRA gets the wind of him and deems him resident. Does CRA have jurisdiction to go after his assets in USA?

Also do you know how the 183 day rule is calculated?

Let's say I leave on a day, does the day I leave count towards the 183 day?

and when I enter the country, does the half day count towards the 183 day rule?

He spends about a month in US, the rest in various other countries. In the prior years he has spent less than 183 days in Canada with no significant ties. He also has a relative's place available to him just like in Canada. Does the center of vital interests come into play here? and since his busine...

I forgot to add, he also has a US driver's licence

Let's consider the following scenario A US citizen spends more than 183 days in Canada, but is staying with relatives (not direct family, no spouse, no children) He does not own or rent a home in US or Canada. He does not have any ties in Canada. He has no spouse or children. He has a corporation, h...

Thanks for the replies. Would john become a tax resident of Canada again by spending more time in Canada than US? Let's say all his ties are in the US including accountants, business bank accounts and credit cards, personal bank account and credit cards, driver's licence and corporation. Does it mat...

I'm sorry but I found a mistake on my main post, the house title was changed in 2015 not 2014

Since the house was still under John's name in 2015, would that make him a resident of Canada again?

Hello Let's say we have a guy named John who is a US Citizen, going to school in Canada with the immigration status of Permanent Resident. He was in Canada until late 2011 and in November 2011, he went to the US to continue his education. He remained in the US until early 2015. In early 2015 went ba...

[quote="nelsona"]Did you read what I said? "it is hard to establish that you have sufficient ties outside Canada vs inside Canada to warrant being declared non-resident for tax purposes". You gave me no information on your TIES. And you did not establish WHEN you would say you LE...

[quote="nelsona"]be careful. Unless you have a US status, you need to keep a Cdn residence to be in US even for one day. So if you keep a Cdn residence, and don't have a work status in US, it is hard to establish that you have sufficient ties outside Canada vs inside Canada to warrant bein...

Hello

If one has a US s-corporation and is an employee of that s-corporation and none of the money generated is originating from Canada, and spends less than 183 days in Canada. Would that person be a non-resident (for tax purposes) in Canada?


Thank You