Cdn Permanent Resident telecommuting for US company

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

Post Reply
aks
Posts: 3
Joined: Wed Oct 09, 2013 8:55 pm

Cdn Permanent Resident telecommuting for US company

Post by aks »

Hello,

I will be giving up my US Green Card and becoming a Canadian Permanent Resident, and I would like to continue working for my current US employer. The US company does not have any offices in Canada. I understand my options are to work as a contractor (self-employed in Canada, no taxes filed to the US, no Cdn taxes deducted, I handle all my Cdn tax) or an employee (paid through a Canadian payroll company like ADP, and Canadian payroll taxes deducted).

My question is, if I go the employee route, would I need to file any taxes in the US at all? Assuming I work from home in Canada the vast majority of the time? What if I work a couple of weeks per year in the US as well - would I need to file US taxes?

Thank you for your help and please feel free to point me to any resources on this topic that might be helpful.
nelsona
Posts: 18688
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

As long as you choose one of the 2 options you outlined, you will not have to file in US on any of this income. You will be a Cdn taxpayer only.

As long as you spent less than 183 days in any 365-day period, and maintain a home in Canada, you will be exempt from IRS tax. You might have to pay state tax on the income earned while in US.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
aks
Posts: 3
Joined: Wed Oct 09, 2013 8:55 pm

Post by aks »

Thanks nelsona, that was exactly what I was looking for. Do you know by chance if a US company can pay Canadian payroll without the company actually being a business entity in Canada? Or where I can look for an answer to this?

I believe for a company to pay Canadian payroll and remit Canadian tax, they need a Business Number with the Canadian Revenue Agency, but I can't find if that applies to foreign companies that do not do business in Canada.

Thanks for your help.
JGCA
Posts: 754
Joined: Thu Nov 18, 2010 3:05 pm
Location: Montreal, QC Canada

Post by JGCA »

Any company that opens up a payroll account in Canada has to get a BN number with the prefix RP signifying its for payroll remittances. You can not use another entities payroll account numbers for you payroll deductions and T4's have to be issued by Feb 28 of the following year under your account number. This applies to foreign companies equally.
JG
aks
Posts: 3
Joined: Wed Oct 09, 2013 8:55 pm

Post by aks »

Thanks JGCA, that answers my question. Sounds like it is not a problem for a foreign company to do that, even if they do not do business (receive income) in Canada, based on the RP qualifier you mentioned.
Post Reply