Newly landed immigrant from USA (H1 worker) in Dec 2009

[norisz]

I had received my Canadian PR in 2008 (just landed and returned to US). I finally "settled" in Canada, arriving from USA, in December 2009. This is the first time i will be filing a Canadian Tax return. I was employed full time on H1 for 11 months in 2009 (and for few years before that) and earned employment income, paid income taxes both for US Federal (IRS) and the State of Georgia. In December 2009, I earned employment income and paid Canadian Federal and Quebec Provincial income tax from my Canadian paychecks. Also, after moving to Canada, in Dec 2009, I recd my final pay check from my previous employer in US - this had US tax deductions.

Come tax time. Am I considered a Canadian Resident/Quebec Resident or a US/Georgia Resident for income tax purposes? Where should I pay taxes on my entire "world income" - how do I avoid double taxation? I am sure that I have to pay the US taxes because of the length of stay (over 300 days in US) and because I have no exemptions.

1) But does that mean I have to pay no taxes in Canada for 2009? How/does the treaty apply in my case?

2) What forms do I need to file to IRS, Georgia, CRA and Quebec?

3) Do I need to report the entire world income on both IRS/Georgia and CRA/Quebec tax forms?

4) Where do I report the last paycheck from US employer that I recd after moving to Canada? Should this really be taxed in US, if being taxed in Canada?

5) I had moving expenses (over 50 miles) when I moved to Canada. Reading from IRS website, I believe I can deduct all those expenses from my US taxable income. Can I deduct these from my Canadian income?

I did some reading on forums and on the CRA website. I understood that in the above situation, I only need to pay Canadian taxes for the income i recd from my Canadian and US employers AFTER I moved to Canada (i.e. in Dec 2009) and not for the entire income earned in 2009 in US.
6) Is the above understanding correct? Is there a separate form I need to fill for CRA to show the US income?

7) How about filing taxes in Quebec? Do I report my US income anywhere on the Quebec forms?

Any help greatly appreciated. I am quite confused at this moment.

[nelsona]

Read IRS Pub 519 and CRA Emigrant guide.

And 100's of posts already on the subject here.