You cannot decide to be a Cdn tax resident. The treaty decides, and you are by treaty US resident.
CRA will decide this for you.
And by staying Cdn residnt, you are exposing your world income to Cdn taxation, which will far outweign any supposed tax saving on the business winddown 9since her 'wage' will also be taxed in california.
How much Canadian tax to pay as a Canadian working in US
Moderator: Mark T Serbinski CA CPA