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US resident with Canadian Corp - 5471 - TD F-90.22 REV.PROC 2002-23 NOTICE 2003-75

QUESTION:

Hello,
I just recently married and became a US citizen and thus recieved my residency. I have a possible employee/contractor who is a Canadian citizen and who just got married to a US citizen (and is living in the US with his new wife) but does not have his residency status as yet. What the implications for me doing business with this individual through the Canadian corporation and what are the implications if he works for or is contracted by a Canadian corp while he is down here working on getting his residency status?

Thanks