Canadian commuting to US on TNVisa

[b8res]

Hello,

This question is concerning my husband who commutes to work daily to the US, has a TN visa and resides in Canada.
Can he claim a spouse and a dependant (who reside in Canada) under a tax treaty as a non resident alien? and then claim the dependant also in Canada? If so, under which tax treaty?
I understand that it may not even be worth it, because as I've read, whatever US gives, CRA takes..
Also w-7s would have to be attached with the submission to get ITINs, which seems like requires too much paper work, notarizations from issuing agents and such..
Is he better off just filling single in the US?
Can dependants and spouse also be filed on state and local returns as a non resident alien?

Thanks Kindly

[nelsona]

You cannot file a singlr if you are married. You would file as married but filing separately.

If you are going to work in this situation for along time, it is probably worth doing "right" the first year and then copying from year to year.