Green Card Holder to work temp in Canada

[SusanB]

I am a Canadian citizen who was born in and lived all my life in Ontario until 2005. In February 2005 I married an American citizen and on December 27,2005 I moved to Washington, DC. I had sold my house earlier that year and rented until I moved. I received my 2 year Green Card on October 25, 2005 and I will apply for Adjustment of Status for the 10 year Green Card for October, 2007. When I came down here I moved into my husband’s house and have been working full-time down here. For 2005 I filed a Canadian tax return and for 2006 we filed a joint US income tax. My husband is working full time which he will continue to do for two years and will also retire this October, 2007 from the Air National Guard after 39 years and receive his pension as well while continuing to work full-time.

I have been offered a one year temporary contract job at a University in Ontario and would like to take it (starts August 13, 2007). I would come home to Washington once a month (or more often if I can) to the house where my husband and I have been living, maintain both a US investment and checking bank account, my family doctor, dentist,etc, my step daughter is here, and I would leave about half of my furniture here. It would be my intention to return to DC when the contract is over and I view DC as my home. I would like to know if I could buy property in Ontario to live in or would that be construed that I have abandoned my US residency. Or should I rent an apartment? Our long term plan in about two years is for both of us to retire completely and sell my husband’s house and buy a trawler yacht which we would keep in Maryland and which would be our primary residence in the US from September to April/May. The place we buy in Canada we would like to consider as our secondary residence (like a cottage) and would be there in the summer to avoid the heat down here. I have children in Ontario and he has children in Virginia.

If we bought property in Canada could we deduct interest paid on our US income tax return. Can a trawler yacht be considered a primary residence? Thank you for any advice we may receive.