Questions on 2007 taxes on TN1 visa.

[maximg]

Hi,

My wife and I have moved from Canada to US on Sep 2007, she got TN1 visa on Sep 6th, while I was working for Canadian employer until end of Oct and then got my TN on Oct 25th. I understand that we need to do taxes both in US and Canada for 2007. I've tried my best reading through this forum and Emigrant guide on CRA site, but I still have a number of questions:

1. My understanding is that we still submit taxes as residents to CRA in 2007 as we spent more than 183 days in Canada for 2007, right?

2. We had a house in Canada, which was always used as our primary residence - we never rented it out. We put it on sale as we were leaving and it got sold by Dec 2007. My understanding that we do not have pay taxes on this sale as it was our primary residence, but we need to file some forms regarding it anyways. Could anyone provide me with a form or publication number related to primary residence sale? (Form T2062 is for taxable property, publication IC72-17R5 talks about taxable property too - that is all I could find on CRA site)

3. Our accountant told us that we need to report our US income and taxes for 2007 in Canadian tax return, however based on my understanding from reading this forum, we don't have to do it if all US-based income was after departure date (Sep 2007 for my spouse and Oct 2007 for me). Am I right?

Thanks, and please excuse me if some of these questions were already answered.

[nelsona]

1. Wrong. You submit tax return to canada for 2007 as an emigrant because you were a departing resident. This would still be the case if you had left on jan 2nd, 2007.
There is a differnce between a non-resident (which you will be for 2008) and anb emigrant.

3, You are correct.