Canada Fulbright fellowship - taxation question

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Canada Fulbright fellowship - taxation question

Post by mwmosser »

Hello -

My spouse received a Fulbright Fellowship to spend the fall 2022 semester in Canada. The fellowship paid USD 25,000 (CAD 32,500). She received a T4A form with Fulbright Canada is listed as the payer and CAD 32,500 in box 104. SIN in box 012 is listed as "NA" as she is an American citizen and not a Canadian resident (in Canada less than 180 days in 2022). No other information is listed on the T4A form.

We paid American taxes on this income via our 1040 (married filing jointly in USA). We are now hearing that we should have filed Canadian taxes as well as American taxes and then applied for a reimbursement of foreign taxes paid.

Do we both need to file applications for Canadian SINs (married filing jointly) and then file a Canadian tax form?

Thank you -

Michael M
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Re: Canada Fulbright fellowship - taxation question

Post by nelsona »

Since the monies were from a Cdn organization, then, yes, you need to file Cdn non-resident tax return and then claim credit in US using form 1116.

If it had been from the US organization, then, no tax is owed in Canada. Treaty Article XX covers this.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
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