Here is my situation:
- Will move to the US at the end of June 2016 for a new job on TN visa.
- Will sever all significant residential ties to Canada when we move.
- Will have Canadian income for the remainder of 2016.
- Last day for the currency job in Canada is mid-July. (will be using up remaining vacation days between end of June and this date)
- Start date for the job in the US is mid-July.
Assuming I don't come back to Canada to visit my family in the latter part of 2016 and therefore spend more than 183 days in the US, am I considered non-resident to Canada for the tax purpose? I think the answer should be 'yes' here, but I'm concerned if my new job's start date being in July will have any impact.
Also, what if I come back to Canada to visit my family and I end up being in Canada for more than 183 days? Will I be deemed resident to Canada because now I fail the Substantial Presence Test with IRA?
Thanks!
Question about 183-day rule
Moderator: Mark T Serbinski CA CPA