Tax paid in Canada on US income

This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.

Moderator: Mark T Serbinski CA CPA

Post Reply
Livonian
Posts: 29
Joined: Sat Sep 12, 2009 9:26 pm

Tax paid in Canada on US income

Post by Livonian »

I am a Canadian citizen who lived and worked from Canada for a US non profit organization remotely for over 5 years . I was a contract employee and was paid in US dollars.

I did not have to come to US for any activity related to work during this period . All these years, I did not have any Canadian income. I used US income for paying taxes in Canada and regularly filed canada returns but did not have to pay CPP due to non canadian income. Due to remote working which didnot need work visa, there were no social security deductions as well.

I did not file US return since I did not need US work visa.

Now I am in US on a different work visa with another for profit company. During 2009, I worked for few months while in Canada for original Non profit organization and have earned USD income.

Since I am now on US soil, I was told that I cannot work remotely for the same non profit company without a visa. Therefore I am not pursing my earlier work option now.

My question is about 2009 taxes. I had US income- tied to my Canadian SIN but not to US SSN for few months . I also have SSN tied current employment income for balance of 2009 months.

I meet presence test for US and plan to file 1040 and not 1040NR.

What would be the best way of filing 2009 taxes based on above information?
nelsona
Posts: 18677
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

You file a T1 in canada witha departure date, reporting your world income only until you moved. Nothing after. See the CRA emigrants guide. You will take credit on your Cdn return for the US tax on the US income you report. The US tax will be calculated on your 1040.

For US, you file a 1040, report all income from all sources for the entire year. You don;t get any foreign tax credits on your 1040, but you would get to deduct your Cdn tax that you calculate above (before taking the US tax credit on the T1).
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
nelsona
Posts: 18677
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

You probabaly should have voluntarily paid CCP for the past 5 years, but not much you can do about that now.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
Livonian
Posts: 29
Joined: Sat Sep 12, 2009 9:26 pm

Post by Livonian »

Even though, I have departed from Canada and will fill departure return, I have a web based consultancy service- a home business registered in Canada.

Does this likely to pose a tie with Canada and is it advisable to close it?
I donot have a problem in reporting income on return although.

Also I am not sure whether I can take payment from this web based home business while I am in US since my employment visa is unrelated to this home business?

If any of these two above are likely to pose issues then I can consider closing it down to avoid hassels with law.
nelsona
Posts: 18677
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

As long as you are not working in US for this money (collecting it is not working), you are fine. Pay Cdn tax as rotalty income and that is it.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
Livonian
Posts: 29
Joined: Sat Sep 12, 2009 9:26 pm

Post by Livonian »

I am in US. It is a home business consultancy which requires me to use laptop.

I guess it is not just collecting of income by your statement.
Post Reply