Canadian subContracting in US

kmsel · Post by **kmsel** » Mon Feb 16, 2015 2:02 pm

I am an IT consultant, incorporated in Canada and trying to subcontract to work temporarily in US under TN status. There is already a US agency firm between the end client and my company. My question is can my company sign a subcontract agreement with this US agency without a Canadian agent in between, and still falls under the Canada U.S. Protocol - Article XV - "Dependent Personal Services" category? I understand I need to file US tax forms such as 8833 and 1120 etc and assuming other criteria such as no PE etc are also satisfied.

JGCA · Post by **JGCA** » Mon Feb 16, 2015 9:32 pm

your tax filings will be determined on the basis of your work performed for the client regardless of the agents involment. Your TN visa will be required to be mentioned as the basis of your 1120F filings the TN number and issuance date this i validatesa basis of your work in the US so it will allow you to file your treaty based return.