QUESTION: My wife is a dual citizen (US/Canadian) and wishes to live in BC. I am American and my work is in the States. My wife may or may not choose to work if she relocates and I would come home for 3 days or so of each week. What tax liabilities might await us under this type of scenario? --------------------------------------------------------------------------- david ingram replies: A lot would depend upon whether your wife sponsors you into Canada. If she does "not" sponsor you into Canada and you merely come to visit her and maintain a home in the US (could be a rented apartment) and are in Canada less than 183 days a year, and maintain your US medical, keep your car registered in the US and don't join a bunch of Canadian organizations, Canada may "deem" you to be a "factual resident" of Canada and subject to tax. However, you would NOT pay tax. You would file a Canadian return as a Factual Resident, report all your income and then deduct every cent on line 256 of the Canadian return under Article IV of the US / Canada Income Tax Convention (1980) - Income Tax Treaty ========= "IF", on the other hand, you are sponsored as a resident, take out BC medical, get a BC Driver's licence and join two or three Canadian Organizations, then Canada would consider you a real resident and get to tax you on your world income. In that case, you should goto www.centa.com and read the "US / Canada Taxation" section in the second box down on the right hand side. You will also find a copy of Article IV of the Tax Treaty (Which is officially a Tax Convention) there and some interesting tax cases. ONE warning. If you keep a US registered car that has not been imported into Canada, your wife can NOT drive it in Canada or it is subject to seizure. ------------------------------------------- David Ingram's US / Canada Services US / Canada / Mexico tax, Immigration and working Visa Specialists US / Canada Real Estate Specialists My Home office is at: 4466 Prospect Road North Vancouver, BC, CANADA, V7N 3L7 Cell (604) 657-8451 - (604) 980-0321 Fax (604) 980-0325 Calls welcomed from 10 AM to 10 PM 7 days a week Vancouver (LA) time - (please do not fax or phone outside of those hours as this is a home office) email to taxman at centa.com <mailto:taxman at centa.com> www.centa.com <http://www.centa.com/> www.david-ingram.com <http://www.david-ingram.com/> Disclaimer: This question has been answered without detailed information or consultation and is to be regarded only as general comment. Nothing in this message is or should be construed as advice in any particular circumstances. No contract exists between the reader and the author and any and all non-contractual duties are expressly denied. All readers should obtain formal advice from a competent and appropriately qualified legal practitioner or tax specialist for expert help, assistance, preparation, or consultation in connection with personal or business affairs such as at www.centa.com <http://www.centa.com> . If you forward this message, this disclaimer must be included." Be ALERT, the world needs more "lerts" David Ingram gives expert income tax & immigration help to non-resident Americans & Canadians from New York to California to Saudi Arabia to Mexico to China or Chile - Cross border, dual citizen - out of country investments are all handled with competence & authority. 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David Ingram deals on a daily basis with expatriate tax returns with: multi jurisdictional cross and trans border expatriate problems for the United States, Canada, Mexico, Great Britain, United Kingdom, Kuwait, Dubai, Saudi Arabia, Thailand, Indonesia, 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, and any of the 43 states with state tax returns, etc. Rockwall, Dallas, San Antonio Houston Denmark, Finland, Sweden Norway Bulgaria Croatia Income Tax and Immigration Tips, Income Tax Immigration Wizard Antarctica Rwanda Guru Consultant Specialist Section 216(4) 216(1) NR6 NR-6 NR 6 Non-Resident Real Estate tax specialist expert preparer expatriate anti money laundering money seasoning FINTRAC E677 E667 105 106 TDF-90 Reporting $10,000 cross border transactions Grand Cayman Aruba Zimbabwe South Africa Namibia help USA US
