Non-Resident Spouse Article XV(1)

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Protazoid
Posts: 9
Joined: Wed Oct 01, 2014 6:44 am
Location: United States

Non-Resident Spouse Article XV(1)

Post by Protazoid » Thu Jan 31, 2019 6:22 pm

Hello,

For context the situation is basically what I asked last year:
viewtopic.php?t=12521

But instead of using form 2225 I would file with treaty rights under section XV(1):
Subject to the provisions of Articles XVIII (Pensions and Annuities) and XIX (Government Service), salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

Wife works for Canadian employer in Canada, so I can exclude this from gross income right?

I could use form 2225 again but it doesn't really exclude the income, only provides a tax credit as if the foreign income was taxed alone (as im sure you are aware).

nelsona
Posts: 16026
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Re: Non-Resident Spouse Article XV(1)

Post by nelsona » Fri Feb 01, 2019 8:23 am

No can do if she joins you on your return. By electing to put her on your return, you forego these benefits reserved for non-residents.
Nelsona Non grata. Non pro. Search previous posts. Happy Browsing :D

Protazoid
Posts: 9
Joined: Wed Oct 01, 2014 6:44 am
Location: United States

Re: Non-Resident Spouse Article XV(1)

Post by Protazoid » Fri Feb 01, 2019 12:16 pm

Thank you sir.

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