US resident receives T5 and T4

[majiamao]

Hello, Thank you for your answer.

I have another problem.
I moved from Canada to US on 2008, Oct. I notified my brokerage on 2009, Feb.

I received a 2009 T4 from my company for the 2008 bonus they paid me on 2009 Mar., my company withheld Canada Fed. Tax, Quebec Tax, CPP, QPP, etc.

I also received a T5 from my brokerage for the dividend I got for 2009 Jan.
I received NR4 for the dividend I got after 2009, Feb, with 10% tax withheld.

I wonder should I do those T4, T5 and NR4?
I am thinking:

1) file US 1040 return, include T4 income to my 1040 as Salary (combine the amount with my W2), include T5 income to my 1040 dividend income; claim FTC in 1116 form for the tax withheld in my T4 and NR4;

2) file Canada T1 and Quebec tax return using T4 and T5, but I can't find the T1 form for non-resident, should I use the normal T1 for quebec resident, though I am not a Canadian resident for 2009.

Thanks a lot for your help.

[nelsona]

I presume you filed a departure return in 2008?

If so, you only need to file a return for 2009 reporting for the province you worked in (and a QC return) the wages ONLY. Non-residents report wages as if living in province, but nothing else. this is explained inthe non-resident tax guide.

The T5 dividends should have been withheld like your other ones were -- flat rate 15%. To fix this you send a LETTER, explaining the mismatch, with a cheque for the correct withholding to the CRA only.

Now, if your wages from Canada were less than $10K, you should deduct these on line 256 of your Cdn return (and the similar line of qc return), and pay no cra or qc income tax. You can't do this if the wage was more than 10K.

You report all the income on 1040 of course, and can use the dividend tax as a credit against the taxes on dividends you owe in US, and you can use QPP and EI (and fed and QC tax if you were not exempt) as taxes to credit against the US tax you owe for these wages.

[majiamao]

Hi, nelsona:
Thank you for your help.
While filling out the T1 for Quebec as you suggested, I came across line 437, where I put total of 'Income tax deducted'. In T1 guide, it says:

" If you were not a resident of Quebec on December 31,2009, but you had Quebec provincial income tax withheld from your income, also include those amounts on this line and attach your provincial information slip"

Since I am a US resident for Tax purpose, my question is that, can I add add my Quebec Tax Withheld in line 437, so I don't have to file Quebec Tax return to get that refund?

Also, I found out that, I can only have my Fed Tax withheld and Quebec Tax withheld back. CPP and QPP and EI are just deductions not tax credit, so there's no way I can have them back, am I right?

Thank you for your help.

[nelsona]

Line 437 applies to residents of other provinces. You need to file with QC to get QC tax back.

And, you *might* get QPP back and maybe even EI , but that will be determined only by Govt, if you did not work enough hours.

[majiamao]

Hello, nelsona:

I have some silly questions:

1) To whom should the cheque be payable for the withholding tax?
Is it 'CRA' or other name?


2) Where should I mail the check? can I put the letter and the cheque in the same envelop with my return, and mail it to
2204 Walkley Road
Ottawa ON K1A 1A8
Canada

Or I should put the letter and cheque in a separate envelop and mail it a different address?

Thanks.