Tax Assistance - left US early from TN

[Richard]

I moved to the US in Sep 03 on a TN visa and filed as my 1040NR in the US for 03 and my regular taxes in Canada for the period jan -Sep 03. My accountant filed as a non-resident from Sep - Dec 03 on the basis that I would live in the US fulltime in 04 etc. Accordingly I disposed of my assets, accounts etc. Unfortunately my Canadian employer brought me back to Canada in Sep 04. At that point, my accountant informed me to refile 03 taxes in Canada since my "non-resident status" was questionable. This resulted in a tax penalty of $3000CD. Now I have to file for 04, again as a 1040Nr in teh US and a regular in Canada. I am wondering if there is any way to declare the rent paid (not reimbused by employer) and vehicle expenses (emplyer provided a taxable $300/mo allowance) on my Canadian (US?) taxes? Our corporate accountant says it is not possible, but I challenge that conclusion on the basis that I cannot be a resident of Canada and work in the US (Oregon) via commuting. Does anyone have any experience to share? Many thanks.

[nelsona]

In the first place, there was no need t ore-file your 2003 Cdn taxes, since you were for all intent non-resident. The fact that your intentions changed on Sep 04 has nop bearing on this.

You should be filing your 2004 Cdn taxes as a returning resident, with an arrival date in sep 2004.

Your other questions become irrelevant at that point.

<i>nelsona non grata... and non pro</i>