I am a Canadian citizen and I have a job offer to work in the US by way of TN Visa. For 2021, I expect to work out of the US for less than 183 days and therefore would not pass the "Substantial Presence Test". For 2022, I do expect to be in the US for more than 183 days.
1. For 2021, being in the US for less than 183 days, is it safe to assume that I will be a "tax resident" of Canada? If this is the case, would I only file US income with the IRS (and file US + Canadian income with the CRA)?
2. I have a shared principal residence (jointly-owned with my father) in Canada. Given that it is a shared residence, is this sufficient to qualify as a "strong-tie" to Canada?
3. I have other investments in Canada, some of which are co-owned with my father (e.g., condo). How should I think about the tax consequences of these shared investments to both myself (eventual "tax resident" of the USA) and my father (resident of Canada)? I am particularly concerned about my father having to pay additional taxes and/or have to file both US and Canadian taxes on these joint investments.
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
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