This is a multi-part message in MIME format. ---------------------- multipart/alternative attachment Hi Dave, Back home in BC, I worked as a Certified Dental Assistant (CDA) since 1985. My husband & I moved to New York in 2000. I have maintained my CDA license & registration with the College of Dental Surgeons of BC despite never working in either Canada or the USA since moving to the States. By what I've read in some of your other emails, I'm guessing that it would not be a good idea to keep on doing this. We plan on staying in the USA until retirement (20 years) & then want to move back to BC. We have a bank account in Vancouver to pay child support but that's our only tie to Canada. We'll be moving to Seattle, hopefully by this summer & I may want to use my CDA license to help me get a job in the field. What do you think? Thank you for your assistance, ============================= david ingram replies: Keep it up. It is far easier to keep it than trying to reinstate. Article IV of the US / Canada Income Tax Convention (treaty) protects you from Canada trying to tax you. The "abandon everything" to escape Canadian taxation rules really only apply when you are a resident of a tax free non-treaty country like Saudi Arabia or the Grand Caymans or the Bahamas or Dubai. Keeping your membership and a summer cabin or ski chalet when you are a resident of the US or Japan or Indonesia or New Zealand or Spain or France or Chile or Mexico or another 100 Treaty countries is okay under Article IV of the respective tax treaties. I am enclosing a copy of Article IV for your benefit. Pay particular attention to 2 (a), (b) and (c) 2(d) rarely happens. However, I just won $65,000 back for 1997, 1998 and 1999 for a client. Treaty arguments are a lot of fun. 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, Fred Snyder of Cartier Partners and I will be hosting an INFOMERCIAL but 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 Local phone calls to (604) 280-0600 - Long distance calls to 1-866-778-0600. Old shows are archived at the site. This from ask an income tax immigration planning and bankruptcy expert consultant guru or preparer from www.centa.com or www.jurock.com or www.featureweb.com. Canadian David Ingram deals daily with tax returns dealing with expatriate: multi jurisdictional cross and trans border expatriate gambling refunds for the United States, Canada, Mexico, Great Britain, the United Kingdom, Kuwait, Dubai, Saudi Arabia, South Africa, Thailand, Indonesia, Egypt, Antarctica, Japan, China, New Zealand, France, Germany, Spain, Italy, Russia, Georgia, Brazil, Peru, Ecuador, Bolivia, Scotland, Ireland, Hawaii, Florida, Montana, Morocco, Israel, Iraq, Iran, India, Pakistan, Afghanistan, Mali, Bangkok, Greenland, Iceland, Cuba, Bahamas, Bermuda, Barbados, St Vincent, Grenada,, Virgin Islands, US, UK, GB, American and Canadian and Mexican and any of the 43 states with state tax returns, etc. income tax wizard wizzard guru advisor advisors experts specialist specialists consultants taxmen taxman tax woman planner planning preparer of Alaska, Alabama, Arkansas, Arizona, California Denver Colorado, Connecticut, Delaware District of Columbia Miami Florida, Garland Georgia, Honolulu Hawaii, Idaho, Illinois, Indiana Des Moines Iowa Kansas Kentucky, Louisiana Bangor Maine Maryland Boston, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon. Paris, Rome, Sydney, Australia Hilton Pennsylvania, Rhode Island, Rockwall, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, West Virginia, Wisconsin, Wyoming, British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, Quebec City, New Brunswick, Prince Edward Island, Nova Scotia, Newfoundland, Yukon and Northwest and Nunavit Territories, Mount Vernon, Eumenclaw, Coos Bay and Dallas Houston Rockwall Garland Texas Taxman and Tax Guru and wizzard wizard - ---------------------- multipart/alternative attachment An HTML attachment was scrubbed... URL: http://www.centa.com/CEN-TAPEDE/centapede/attachments/cc814274/attachment.htm ---------------------- multipart/alternative attachment--