Visit Canada more than 183 days but still employees in U.S.

[okinawafl]

My cousin moved to U.S. last Sept after graduation (with TN visa) and have been doing well in U.S. However, his mom is sick.
If his U.S. employer can give him advance vacation + some no pay leave,

1. May I know if he can fly back in May and stay in canada till end-Sept (total no. of days include his January visit will be approx 200 days), would he become a resident of Canada?
2. He only has a bank account, credit card and an RRSP in Canada. Her mom is not financially depends on him. He just want to see her more. but would CRA still treat his mom is his primary or secondary ties in Canada, and treat him as factual or deemed resident for tax purpose?
3. During his stay in Canada, can he work few days or few weeks for the U.S. employer in case of need and would this be his Canadian income (just want to know the tax filing requirements)?

thanks.

[nelsona]

1. As long as he still has a peramnent palce to live in US, he will still be resident there, if not he is a CDn resident.
2. See 1.
3. Yes, he would need to report the income on a npn-resident return.

[okinawafl]

Thanks so much nelsona. May I clarify:

1. The lease in U.S. he signed will be expired in end-Sept and he will either renew the lease or lease a new place to live once the lease end. But he is unable to buy a house. Would this is considered as permanent place to live in U.S.?

In Canada, he didn't rent anywhere because he will live with his mom's owned home. Would CRA treat his mom's house is permanent home available for him in Canada?

3. for the few days or few weeks he works in Canada (remote for U.S. job), may I know should he pro-rate the W2 income and FTC when he file the Canada non-resident return?

Thanks for your help, always.

[nelsona]

1. This is fine. But yes, his living with relative would be a residence. His apartment saves him from being Cdn resident however.
3. If he stays in Canada more than 183 days, then the work done in Canada (not prorated, actually calculated) would be reported in Canada.

[okinawafl]

thanks nelsona again.