Here is a common scenario: Canadian woman marries US man in the fall of 2002 while he is residing and working legally [Green Card] in Canada. They both file Canadian Tax Returns in 2002, as single, pursuant to the correct rules of recognizing marital status. He moves to the US to work in 2003. She applies for US landed immigrant status in 2002 while residing in Canada. She has no income to declare in 2003 and 2004 while residing in Canada awaiting her new US status. Husband files US Tax Returns for 2003 and 2004 claiming her as a dependant with zero income – which is true. Does she need to file a Canadian Income Tax Return for 2003 and 2004 [and 2005], and, if so, does she declare his US income as the Spousal Net Income? [It appears that the Canadian Immigration wishes to see her 2003 and 2004 Canadian Tax Returns and Assessments.] Secondly, in the year that she achieves her landed immigrant status [presumably 2005] does she need to file a Canadian Tax Return? Best Regards ---------------------------------------------------------------- ---------- david ingram replies This seems like another question I just answered but maybe not. The lady should file 2003, 2004 and 2005 (as a departing resident) tax returns. they should show her as married with her husband's SIN and net income showing as her spouse's income. The US returns should have been "JOINT" tax returns. This is a better deduction (by far) than his claiming her as a dependent on a MFS (married filing separately) return. If he needs help, we can do that. It is hard to find a US accountant who undersands a joint return between a US resident and a non-resident alien. He can actually file a 1040X for 2002, 2003 and 2004 if it is to his advantage at this point. Answers to this and other similar questions can be obtained free on Air every Sunday morning. Every Sunday at 9:00 AM on 600AM in Vancouver, I, david ingram am a permanent guest on Fred Snyder of Dundee Wealth Managers' LIVE talk show called "ITS YOUR MONEY" Those outside of the Lower Mainland will be able to listen on the internet at www.600AM.com Call (604) 280-0600 to have your question answered. BC listeners can also call 1-866-778-0600. Callers to the show and questioners on this board can also attend the Thursday Night seminars on finance and making your Canadian Mortgage Interest deductible. 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