My cousin is going to New York on Sept 1 like me and work in U.S. for 3 or 4 years under TN visa.
He is "not married" and did not pass the SPT in 2021
He is a Canadian, don't primary ties in Canada. Only has few secondary ties (RRSP, banks account, credit card, Ontario driving licence will be changed to New York licence within 3 months, and he can cancel OHIP card next month too) *But he plans to visit Canada frequently to visit parents and leisure, e.g. few days every 2 to 3 months and two weeks this December if he can get vacations.*
I read CRA doc, it said frequent visit may consider as resident.
In this case, May I know:
1. would he be a resident of canada for this year?
2. Would he still need to file T1 as resident of Canada after he pass the SPT in U.S. next year if he continues to visit Canada few days every 2-3 months?
3. Shall he file 2021 T1 as resident full year (Canada)? and for U.S., if he should file 1040NR or 1040 for full year or Sept -Dec for Federal?
4. For New York states, Shall he file as resident for New York state from Sept - Dec as he will work and live in New York for 3 years?
Thanks a lot.
Visit Canada frequently during working in U.S.
Moderator: Mark T Serbinski CA CPA
Re: Visit Canada frequently during working in U.S.
Those moving to US are considered non-residents the day they move. Period.
Since he has no primary ties in canada, and will be living and working in US, he will not be consodered resident of canada after his departure date, regardless of these visits.
You BOTH are considered EMIGRANTS, and will file a Cdn resident return for 2021 with a DEPARTURE DATE of Sept 1. You do not file a CDn non-resident return until the year(s) following your departure, and only if you have certain CDn-source income.
I have outline the choices one has for filing in US in the move year and won't repeat them here. Whetehr or not NY consideres you resident is for you to find, but money earned in NY will certainly be taxed there no matter what.
Since he has no primary ties in canada, and will be living and working in US, he will not be consodered resident of canada after his departure date, regardless of these visits.
You BOTH are considered EMIGRANTS, and will file a Cdn resident return for 2021 with a DEPARTURE DATE of Sept 1. You do not file a CDn non-resident return until the year(s) following your departure, and only if you have certain CDn-source income.
I have outline the choices one has for filing in US in the move year and won't repeat them here. Whetehr or not NY consideres you resident is for you to find, but money earned in NY will certainly be taxed there no matter what.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing
Re: Visit Canada frequently during working in U.S.
Thanks a lot nelsona