Dual residency foreign tax credits

[Waters]

2014 was my 1st yr on TN visa, there is an overlap period that I still be Canadian resident(since family still in Canada) while have earning in US, when file Canada return,I need to report that portion of income till I was considered a non resident (family moved to US),

1. can I claim foreign tax credits for social and medicare taxes paid to US side? Any other dedcutions on US side I can claim on Canada return?
2. What moving expenses I can claim on Canada return? employer here provide a lump sum pay which I paid taxed for .

Thanks,

[nelsona]

1. For the period that you worked in US and were still considered resdint of canada, you will need to report that portion of wages on both returns, and take credit for the fed/state and fica taxes apportioned to those ages.

You figure this AFTER you have done you US and state tax, and you rporarte the tax from the return. You do NOT use the tax that was withheld. You can use the fica that was withheld since that wouldn't be changed on your tax return.

2. None. CRA does not accept moving expenses for leaving canada or entering canada unless you are a student.

Aside: While you had family in canada, the treaty does allow you to be considered Cdn-non-resident if during that period your family visited you in US rather than you regularly visited them. this overrides the CRA regulations which say that your family must leave befgore you are considered non-resident.