USC currently living and working in USA. I have always filed a full 1040 and met all US rqmts including world income and foreign accounts.
Until Oct 2014, I never lived outside the US. I owned our US residence which sold Feb 2015.
On Oct 15, 2014 moved with wife and child to Toronto for work under 3 year work permit. US work ended Oct 31 and CAN work started Nov 1. I filed 2014 CDN tax return as Deemed NR. That exercise convinced my I knew nothing of cross-border issues.
In 2016 I decided to leave CAN so took a trip to US 3/29-4/30 to arrange my residence and work. My new abode was arranged for Monday 5/2 and my US job started 5/16 the day after my CAN job ended (18 mos with CAN job). Greater than 90% of my financial resources are in the US; there was a period while in CAN when nearly 50% of my financial resources were in CAN.
I gathered the majority of my personal items between 4/30 and 5/24 and left CAN. The wife did not wish to leave and remains under her 3 year work permit (but does not work) and cares for our child. I have not initiated any formal separation and try to visit our child for a few days each month.
I expect to be in the US at least 185 days in 2016 and I have given the CRA my US address. Except to visit, my returning to CAN ins't high on my todo list.
Is there anything I should, or have to file with the CRA, or should/can I just leave it as is?
Many Thanks.
USC back in US after temp work in CAN; CRA filing rqmts?
Moderator: Mark T Serbinski CA CPA
USC back in US after temp work in CAN; CRA filing rqmts?
knowledge helps
CRA treats moves much more efficiently than IRS.
In 2014 you would have filed in Canada as an arriving resident. Date of arrival 10/15/14. You would report and pay tax to Canada on world income from that date.
For 2015 you were a Cdn resident.
For 206, you remain Cdn resident until you stop visiting your family so you are still resident, an d report world income to Canada.
Througout of course, you still report world income to iRS, too, by citizenship.
In 2014 you would have filed in Canada as an arriving resident. Date of arrival 10/15/14. You would report and pay tax to Canada on world income from that date.
For 2015 you were a Cdn resident.
For 206, you remain Cdn resident until you stop visiting your family so you are still resident, an d report world income to Canada.
Througout of course, you still report world income to iRS, too, by citizenship.
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