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June 15th was the self-employed deadline for Canadian tax returns and also the deadline for uS citizens living in Canada. As a consequence, I do not have a dozen things to today and have answered some of the back question which interested me.
QUESTION:
Hello, I'm filling Form NR73-03e (Determination of Non-Residency) and I have a question regarding "Are you subject to income tax in that country on your world income?".
I am living in Japan and am unsure of how to answer this question.
Thanks,
xXXXXXXXX
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david ingram replies:
If you are filling the form NR73 in voluntarily, forget it. The form is not necessary unless you have been asked for it and even then should not be filled in without very good help.
I see the CRA use the form to tell people they are non-resident when they are clearly resident and vice versa.
If you are in Japan more than six months, working there, and intending to stay for a couple of years, you are taxable in Japan and not in Canada on non-Canadian Income. You would also be taxable in Japan on any Canadian rentals or other investments.
If you are only there for three months or nine months and are coming back to Canada, you should be taxable in Japan on that income and are also taxable in Canada on the same income but will be given a credit in Canada on the taxes paid to Japan.
If you are there in a self-employed capacity on a commuting basis with no fixed base, you may not be taxed in Japan and would only be taxed in Canada.
DO NOT FILL IN THE NR73 or NR74 FORMS WITHOUT SERIOUS HELP!!!
I have ordered you a copy of the Canada / Japan Treaty. You should receive it within a couple of hours of receiving this.
Anyone else who wants a copy of the Japan treaty can order one at:
http://www.fin.gc.ca/scripts/Publication_Request/request_e.asp?doc=japan_e.pdf&title=Canada-Japan+Income+Tax+Convention
All Treaties in effect can be found at:
http://www.fin.gc.ca/treaties/in_force-e.html
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