Date: Thursday November 23, 2006 Time: 12:31 PM -0500 QUESTION: I am a USA citizen and landed immigrant to Canada where I am a permanent resident. Do I report my alimony as income in both Canada and the USA or just one of them ? I receive the alimony from a USA citizen in North Dakota, USA ============================== david ingram replies: You report the alimony on your US return first and pay any tax due. Then you report the alimony *converted to Canadian Dollars) on your Canadian return on lines 128 and 433. Claim credit for any tax paid to the US (usually dollar for dollar) on line 431 and follow the calculations on schedule 1 of your Canadian return. -------------------------------------- David Ingram's US / Canada Services US / Canada / Mexico tax, Immigration and working Visa Specialists US / Canada Real Estate Specialists My Home office is at: 4466 Prospect Road North Vancouver, BC, CANADA, V7N 3L7 Cell (604) 657-8451 - (604) 980-0321 Fax (604) 980-0325 Calls welcomed from 10 AM to 10 PM 7 days a week Vancouver (LA) time - (please do not fax or phone outside of those hours as this is a home office) email to taxman at centa.com <mailto:taxman at centa.com> www.centa.com <http://www.centa.com/> www.david-ingram.com <http://www.david-ingram.com/> Disclaimer: This question has been answered without detailed information or consultation and is to be regarded only as general comment. Nothing in this message is or should be construed as advice in any particular circumstances. No contract exists between the reader and the author and any and all non-contractual duties are expressly denied. All readers should obtain formal advice from a competent and appropriately qualified legal practitioner or tax specialist for expert help, assistance, preparation, or consultation in connection with personal or business affairs such as at www.centa.com <http://www.centa.com> . If you forward this message, this disclaimer must be included." Be ALERT, the world needs more "lerts" international non-resident cross border income tax help assistance expert preparation & immigration consultant david ingram, experts on rentals mutual funds RRSP RESP IRA 401(K) & divorce preparer preparers consultants