USC working in CAN returning to US this year

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rancan
Posts: 12
Joined: Fri Jan 15, 2016 3:58 pm

USC working in CAN returning to US this year

Post by rancan »

I'm a USC working under a work permit in Can and been a CR since Nov 2014.

I plan to return to the US this year and wonder what the tax and filing requirements will be and whether I should plan to be in Can, or the US for >183 days.

I expect to locate and rent a US apartment in April, or May. My Can employment is flexible and I can work remotely. I've an offer for a previous US employer who is also flexible with both the start date and being able to work remotely. My family will likely follow me at the end of the school year in June.

From what I've read in the forums, it seems the longer I am working for the Can company (even if residing in the US for some of that time) the more advantageous it is to be in Can >183 days. That seems to change if I start working for the US company soon; in which case it seems best to plan to be in the US >183 days.

Any insight into the 183 day question, and what my tax and filing rqmts might be is much appreciated.
knowledge helps
nelsona
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Location: Nowhere, man

Post by nelsona »

when leaving or entering Canada number of days means nothing, You will be resident before you leave and non-resident after. Doesn't matter if it is Jan 15 or December 15th.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
rancan
Posts: 12
Joined: Fri Jan 15, 2016 3:58 pm

Post by rancan »

When the treaty is involved do we not have the option of declaring to file as a Deemed NonResident (T1 - Schedule D) for the whole year (assuming in US >183 days)? If so, is there any consideration that would make DNR a bad idea?
knowledge helps
nelsona
Posts: 18697
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

Again, this is NOT dependent on days in Canada or US.

DNR status is for those who "straddle" the border in terms of residency, and thus need to outweigh their Cdn ties with US ties (with little regard for "days"). Even then, one would still file a departure return with a concrete leaving date.(the date being when his ties became stronger in US than Canada).

Number of days in Canada would only come into play in the years AFTER departure from Canada, or if one had never been a resident in Canada. Then, the treaty would allow one, even if they spent "too much" time in Canada, or developed significant ties, to claim a closer tie to US.

But this would never be the case of someone leaving Canada, like you. That isn't a treaty matter.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
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