TN visa holder - US NR

dannyTO · Post by **dannyTO** » Tue Apr 17, 2018 5:58 am

Hi,
I moved from Canada to the USA in Nov 2017 on a TN visa. My wife (was working) and kid remained in Canada until early February 2018. I spent about 10 days in December in Canada. I visited my family for a couple of weekends in January and then we all moved here. We have no residential ties in Canada after that.
For US tax returns, since I do not meet the SPT in the US, I filed 1040NR and all set.

For Canada,
1. Do I file as a regular resident for 2017 or as a deemed resident for 2017. My understanding is that I have to file as a regular resident since I maintained significant residential ties (my family was still in Canada, I still had my Ontario drivers licence until January, bank accounts)

2. If I have to file as a regular resident, do I mention that I ceased to be resident of Canada since Nov 2017 on the first page of the T1?

3. Do I add my FICA contributions to form RC268 to be exempted?

Thank you!

nelsona · Post by **nelsona** » Tue Apr 17, 2018 8:03 am

You will never be a deemed resident, that is for students and government workers.

Since your family left in feb, and you returned to Canada several times while working, you are resident of Canada until then.

You would report your US income to CRA until that date, and include FICA as a US tax for credit. It is not a retirement plan for RC268.