Billing to US Employer through my Canadian Corp on TN Visa

[vishu]

Hi All,

I apologise if questions i have already been discussed on this forum previously . I have job offer (onsite) from US emaployer and i have to advise then regarding the payment arrangemnt.

Can i bill the US company and ask them to pay my Canadian corp in Canada.
What are the tax implications if i follow above payment structure.Do i pay any taxes in US ? I assume i will have to do same taxes what one would do in Canada for their corp.
I am assuming the TN visa will be issued to me as individual even though the payment are done to my Canadian corp.
I would really appreacite if i get feedback on above question or if it has already been discusse then direct me to the discussion.

Thanks
Vishu

[nelsona]

The TN (issued to you, sponsored by the US firm) allows you to work in US. But the structure of how you are paid is up to you.

Corp-to-corp is fine.You will not have US tax to pay so long as you do not spend more than 1/2 your days in US in any 365 day period.
If you act as a Cdn corp, you will need to file a corp return in US, but just to report its existence, not pay tax.

[vishu]

I really appreciate your time and guidnace . Could you please tell me which corp tax return i would need to file in US to report existence of my Cdn corp.

Regards,
Vishu

[nelsona]

IRS Form 1120-F.