Moved back to Canada and changed job

frmkuo · Post by **frmkuo** » Sat Apr 09, 2005 2:06 pm

Here is my situation:
from Jan 1/04 to Sept 30/04 I worked in US and resided in US (9 months total)
from Oct 1/04 to Dec 31/04 I worked in US and resided in Canada for a different company than from Jan to Sept/04
I worked under TN status.

So my question is regarding what income I need to file for Canada tax return: do I need to file US income for the whole year or just the period when I moved back to Canada and worked in US? As far as I know if I reside in US under TN I do not need to file Canada tax return and this is why I am a little confused about how to file this year. Thanks,

nelsona · Post by **nelsona** » Sat Apr 09, 2005 7:36 pm

If the nine months you worked and lived in US was the only time you were in US, then it is unlikly that you are non-resident, and thus you should be reporting all income for entire year to CRA, as well as US.
If you have been out of Canada for longer than nine months, and then returned to Canada last year, then you are a "newcomer" to canada, arriving Setp 04.See newcomer guide from CRA.

nelsona non grata... and non pro

frmkuo · Post by **frmkuo** » Sun Apr 10, 2005 2:12 am

I started working in US in October 2003. Does that make me a newcomer?

Michael

nelsona · Post by **nelsona** » Sun Apr 10, 2005 7:25 am

Did you declare yourself non-resident in 2003, by filing a 2003 Cdn return with a departure date of Oct 2003, and complying with all the requirements outlined in the CRA "Emigrant" guide.

If so, then you are fine to call yourself a "newcomer" in sept 2004, otherwise, CRA never considers you left, and you did nothing to show that your move was nothing more than temporary.

nelsona non grata... and non pro