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Canadian working in New York (first year)


QUESTION:

1. I had been working for a Canadian company before Oct 9, 2004. From
January 13 to May 1st, I was send by my company to Florida and work there.
During this period, I got Canadian pay. My income during those 4 month
converted to USD is about $18K

2. My Canadian pay from May to October is about $23K, converted to USD.

3. I left my employer in Canada and joined an American company in NY
starting from October 14. I have US pay now and this should continue to the
end of this year. For this two months, my income is about $20K USD.

4. According to 'Substantial Presence Test', I should be considered as
resident for tax purpose this year. Is this correct? Or should I be a
'dual-status'?

5. What my income will be when I file US tax? Should it be "18k + 23k + 20k"
= $61K, if as it said " world-wide income" should be taxed for resident
alien?

6. What my income will be to Canadian government for this year then? $61K?,
18k + 23k = 41K? or 23K? Please note that I am closing my accounts, giving
up OHIP etc, to prepare for my non-resident status in Canada.

7. An accountant friend of mine told me there is a treaty between the two
countries to ensure people will not be double taxed. I read Publication 597,
and cannot find relevant info. Is what my friend told me true?


Your help will be greatly appreciated.

sincerely