XXXX XXXXXXXXX wrote:
david ingram replies:
As you have described it, I would say that you are a factual resident entitled to the benefits of Article IV.
Your argument will depend upon how strong your argument is regarding your application for a green card and the length of time your wife spends with you in the US.
If you did not file those years, you should have when your wife is in Canada. The CRA can go back as many years as you did not file.
However, if you have filed an appeal, you have your chance to straighten it out. There was no document attached. I assume that you are referring to an NR-73 form.
They have already determined that you are a factual resident. The question is: are you more of a US or more of a Canadian resident under Article IV of the treaty. You should have got rid of your bank accounts, Canadian Driver's licence and written to BC medical to make sure you are not covered. The important thing about Form NR-73 is to make sure that there are more American items on the form than there are Canadian.
For instance, your intent to move to the US as a green card holder is used by the IRS to tax you as a resident under Article IV.
I want to make it clear to everyone that this is complicated stuff.
NO ONE should try and do this level of tax work by themselves as you have found.
Your argument is that your wife is only waiting in Canada until you get a green card so that she can work in the USA, etc., etc.
If you look at the Wolf Bergelt case, the judge ruled he was not taxable even though he was only gone four months.
In the Dennis Lee case, the CRA taxed him (and Judge Teskey agreed) because he intended to move to Canada and was not in a Treaty Country.
You know where we are if you need help.
Please also note that we prepare Canadian, US, Australian, UK and New Zealand returns on a mail in, email, fax, snail mail or couriered basis. At any time, our clients are in 40 countries or more. They have every occupation from nuclear Submarine captains to FedEx pilots to Major Bank officers to Politicians, Diplomats and border patrol officers. My favourite, however, is a penguin catcher in Antarctica among others there..
If you 'really' only have a single question requiring a 'couple' of minutes, you can try phoning me for free as part of the following.
For a quick free question
Most Wednesday evenings, from 6 to 9 PM Vancouver (Pacific - LA, Seattle) time, I interview others and answer short US Canada, Great Britain, Spain, Indonesia, Mexico, etc. tax and immigration questions. GOTO www.david-ingram.com - the North American phone number is (866) 980-0499 - the local number in the lower mainland is (604) 980-0321.
You might try calling Fred Snyder's own radio program for an answer.
Fred Snyder's "IT'S YOUR MONEY" radio show. on CISL, 650 AM on the dial in Vancouver from 9 to 11:00 AM every Sunday (604) 280-0650 or (877) 280-0650 - You can listen live from anywhere in the world at www.am650radio.com from anywhere in the world. click on the button in the top left hand corner.-
- You might try calling Fred Snyder's weekly radio programs for an answer.-
CEN-TA Cross Border Services - Tax, Visas, Immigration