PR and H1B with PR spouse in Canada - Avoidance of

This is a multi-part message in MIME format.
---------------------- multipart/alternative attachment
QUESTION:
My husband obtained permanent residency in Canada so that I as his dependent could work in Canada, while he commutes to the U.S. for his job as a H1B holder. He however wishes to avoid the double taxation of being both a U.S. and Canadian residence.  Currently he does not have any ties with Canada (i.e. no bank account, no Canadian source income, no participation with Canadian organizations, no bills) since Canadian rental, bills are under my name. He is also currently renting a place in the U.S. as residence for work and has U.S. bank account, U.S. driver's license etc.
Is this sufficient to prove that he is a treaty resident of the U.S.? We are citizens of neither countries. He does not wish to have his U.S. income taxed in Canada.
Pls advise.
================================================
david ingram replies:
He must be in Canada 24 out of 60 months to keep his PR card alive.  However, having a PR card does NOT make him taxable in Canada automatically.  
he is likley a factual resident because you are here.  He would file a factual resident return and report a;l; his US income on line 104 or 130.  Then, he would exempt it all under Article IV of the US / Canada Tax Treaty on line 256.
He should keep a detailed record of his days visiting to prove his 24 out of 60 months.
When his H1B runs out, he will be wnating to come to Canada. 
Others may have another opinion on this and I welcome any comments and will pass them on.
ask International  real estate immigation and income tax experts expert - David Ingram 's CENTA Services Group in West Vancouver BC Canada
---------------------- multipart/alternative attachment
An HTML attachment was scrubbed...
URL: http://www.centa.com/CEN-TAPEDE/centapede/attachments/7d13d6db/attachment.htm
---------------------- multipart/alternative attachment--

Trackback

Trackback URL for this entry: http://www.centa.com/trackback.php/UsCaWeekofMon20040607001181.html

No trackback comments for this entry.

0 comments