This is a multi-part message in MIME format. ---------------------- multipart/alternative attachment QUESTION: I am a Canadian citizen but US Green Card holder for many years, resident in the US. I am doing P/T consulting work and may have an opportunity to do some work in Canada (Part-time). My contract is with a US consulting firm (as a contractor, not an employee). I would be paid in the US. How does the Canadian tax system treat this situation? As a Canadian citizen I presume there is no work visa issue? ================================================================= david ingram replies: If you are a US resident and you are coming across the border to do a bit of work as a self employed person and have no fixed base of operation in Canada, your earnings are exempt from Canadian Tax under Article XIV of the US / Canada Income Tax Convention as follows: ARTICLE XIV Independent Personal Services Income derived by an individual who is a resident of a Contracting State in respect of independent personal services may be taxed in that State. Such income may also be taxed in the other Contracting State if the individual has or had a fixed base regularly available to him in that other State but only to the extent that the income is attributable to the fixed base. If you have a fixed base in Canada, then you will be taxable in Canada first on the money earned in Canada. You would then claim the tax paid to Canada as a credit on form 1116 with your US 1040 return Answers to this and other similar questions can be obtained free on Air every Sunday morning. Call (604) 280-0600. Starting this Sunday at 9:00 AM on 600AM in Vancouver, Fred Snyder of Cartier Partners and I, David Ingram 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 ---------------------- multipart/alternative attachment An HTML attachment was scrubbed... URL: http://www.centa.com/CEN-TAPEDE/centapede/attachments/896d99b5/attachment.htm ---------------------- multipart/alternative attachment--
