I was reading the [url=http://www.fin.gc.ca/treaties-conventio ... is-eng.asp] Canada-US Tax [/url] treaty and I was trying to sort things out.
I plan to be in the US 183+ days this year, so US Tax resident
but,
I have a permanent residence available to me in Canada
I vote in Canada
I have a Canadian DL
I have significant Canadian financial instruments/accounts in Canada
I have my Canadian health insurance
My family lives in Canada (Parents, siblings, extended relatives, friends)
If I read "Residence -2(b)" correctly, my centre of vital interests is in Canada and therefor, I am a tax resident of Canada and not of the US.
Is my interpretation wildly incorrect?
Where am I a tax resident?
Moderator: Jim Eiss