Capital gains tax - non-resident student

[cdnstudent1]

Hi all,

I am a Canadian citizen currently studying in the US. So, I currently live in the US but intend to return to Canada after graduating. I am considered a non-resident alien for tax purposes in the US. Thus, I assumed I would only need to report to the US any income (including capital gains) that is based in the US.

But, reading this article makes me think the IRS does consider all my capital gains, including Canada-based gains, taxable at 30%, since they would consider my "tax home" to be in the US:
https://www.irs.gov/individuals/interna ... overnments

On the other hand, the US-Canada tax treaty says only Canada should be able to tax me (a Canadian resident) on capital gains: https://www.canada.ca/en/department-fin ... -1997.html , Article XIII, section 4

Can anyone help me resolve these conflicting messages and offer an opinion on which of the following I need to report to the IRS?

- capital gains from Canadian (TSX) stock sales through a Canadian broker
- capital gains from US (NYSE) stock sales through a Canadian broker
- capital gains from US stock sales through a US broker

Thanks!

[nelsona]

The treaty saves you from this problem. Ignore.