non-resident tax information--Canadian moved to US.

[mcgitj]

I have read much of the forums on being a non-resident of Canada for tax purposes, but I want to get some advice on whether I am doing/have done this correctly...

I am married with 2 small children. I moved from Canada to the USA in Nov. of 2007. My wife and children followed in 2008. We did not own property, and had not much of personal value because I just finished graduate school when I was offered a job in the USA. So, there was no property to sell to pay the departure tax, etc. Because my official tax home was unclear for the first couple years, I filed income tax in both the USA and Canada through up to and including the tax year 2010. My taxes over the last 4 years showed that my income was primarily foreign income and none to nil Canadian income. My wife has not earned an income in the last 3 to 4 years.

The only ties we have left in Canada are a joint bank account of mine and my wifes that are used to pay off student loans while we were going to school in Canada. All vehicles are registered in the US, I have a US drivers license, etc. We own a home in the USA, my employment is based solely in the USA, and I pay taxes in the USA as a resident alien.

Although we occasionally vacation in Canada to visit family, we less than 1 to 2 weeks in Canada in any given year, which has been the case for about 3 years.

So, I am comfortable with defining the date we ceased to be residents of Canada for tax purposes as of Dec. 31st, 2010. Do I need to file a T1 for 2011? How do I actually cease being a resident for tax purposes? Is there a form to fill out? Notification to the CRA? etc?>

I am sure I am leaving out some information, so let me know if I am missing something that will help clarify any ambiguity.

Kind regards, and many thanks!

Trevor

[nelsona]

Only if you were a J or F statsu in US can you say that you were Cdb resident, until you got another status in US.


The date that this occured would be your departure date from canada.

So, really you left in 2008. Uncertainty about the future does not alter the facts about where you live/work and have your family.

In the unlikley event that your departure date was dec 31, 2010. Then you need to amend your 2010 return to make this the departure date on page 1 (that should be all you need to do for CRA), and be sure that you complied with akk the requirements outlined in CRa's emigrant tax guide, incvluding returning any GSY/CCTB payments you recieved since then., and notifying all your Cdn payers (bank, RRSP, etc) that you are US resident.