Not sure if this works. ...

peon · Post by **peon** » Mon May 02, 2005 4:58 pm

U.S. Citizen married a Canadian Citizen in 2003 living apart until
the U.S. citizen landed in Canada in Mid of 2004.

For 2004 U.S. tax return, the u.s. citizen has interest, dividend and the like, 1-2 months of unemployment benefits for the beginning of 04 and is filing MFS.

Since U.S. citizen has no Canadian income, and is not planning to file a return.

For the spouse, who has no U.S. income. Only Canadian income.
Since the U.S. citizen is filing MFS, can the canadian spouse claim spouse amount on line 303?? If it is ok, then how to report the interest income U.S. citizen received in the U.S.?

If claiming spouse credit on line 303, can the candian spouse claim line 315 for caregiver amt to the eldery??

nelsona · Post by **nelsona** » Tue May 03, 2005 9:31 am

As long as your spouse indicates your WORLD income for 2004 on page 1 of their Cdn return, any additional claims that come as a result of being married to a spuse with low income can be claimed.

But it has to be WORLD income, not just interest.

<i>nelsona non grata... and non pro</i>

peon · Post by **peon** » Thu May 12, 2005 4:32 am

Does U.S. spouse income from U.S. source before landing to Canada need to be reported on Cdn return on page 1 as well?

If answer for the above question is no, then the interest and dividend U.S. spouse received from the U.S., would it be fine to report just the
average and counting the portion after landing? It is almost impossible to find the exact amount.

Another question, on page 1 of cdn return where to report spouse net income, since spouse is not filing a cdn return, so does NET income mean total income (not adjusted gross income) from U.S. return?

I really appreciate your help, thanks Nelsona!

nelsona · Post by **nelsona** » Thu May 12, 2005 7:10 am

You would need to report both amounts, as indicated in the "Newcomers" Tax guide from CRA, which Isuggest you read carefully.

http://www.cra-arc.gc.ca/E/pub/tg/t4055/t4055-04e.pdf

I don't see how difficult that would be since any interst your recived is paid to on specific dates. Anything paid to you after you arrived is reported.

The definition of net income is the Cdn one. It is what would go on line 236 of your Cdn return, had you been required to file one.

I would really suggest that you file a Cdn tax return as a newcomer, even if you owe no tax, to get yourself into the system.

<i>nelsona non grata... and non pro</i>