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IRA deduction on 1040 (US) to used on Canadian return in 2009 - New protocols under Article 18(10) of US Canada Income Tax treat


Below is the result of your feedback form.  It was submitted by
XXX XXXXXXXXX on Saturday, December 5, 2009 at 12:36:39

My_question_is: Both

question: I deducted $5,000 on 1040 (US Tax Return)toward IRA.  

I claimed this deduction on T1 General (Canada Tax return).  

But Canada Rev Agency disallowed this deduction.  Is this correct?


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Appointment as Protector for US citizen/resident and his Cook Island Trust - T1135, TDF 90-22.1 3520. - Canadian-US-Global Incom


Dear Mr Ingram


RE Appointment as Protector for US citizen/resident and his Cook Island Trust


I have lived in Vancouver since 1967 and remember the times when you were so active.  Hoping you are still well and active I have a small problem and wondered if you can solve it and for how much?


My long-time friend in San Francisco is a financial planner managing over $50m for his clients.  He has a family and is establishing some sort of family trust in the Cook Islands.  As he has been advised that it is better to have a Protector who does not reside in the US, he asked if I could act as his protector.  He trusts me, I have will little if any authority, and I do not receive any income from this position.  I understand my position as protector is simply to ensure the Cook Island manager/trustee does not do anything untoward.


My concern is that if by signing on as protector, does my name appear on any customs data banks or income tax data banks which could tag me and prevent me from visiting the US, and/or have to submit a US or additional Canadian tax return.  Maybe there are other issues?  I am a Canadian citizen.


I attach a copy of the document and look forward to hearing from you. 


 Yours truly,

xxxxxxxxxx xxxxxxxxxxxx


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USA Noneresident & Canada Nonresident Tax - PICKING A US / CANADA TAX PREPARER - Canadian-US-Global Income tax help - ingram

Hi David:

I am looking for advice (direction) from an Income tax expert regarding the following case:

Background: During 2005, I left Canada to reside and work in USA. My family followed me in October 2006. After October 2006 I severed all ties with Canada as per Judge Teskey’s nonresident ties list. I worked in USA until December 2008.  During July 2009, I found a Saudi/American employer (venture) for a job in Saudi Arabia (long term contract 2 years or more). My stay permit in USA was H4 until I left USA in July 2009. My wife is still working in USA on H1 visa and applied for a Green Card (I did not apply for Green Card).


1.       Should I pay taxes in 2009 to USA as a resident alien (even I am working overseas) since I have been present in USA more than 183 day (2009/2008/2007 combined and divided)?  I do not have USA work permit at this point.  (I have H4 visa)

2.       Should I pay USA taxes during 2010 knowing that I will be in USA less than 330 days? (form 673 Foreign Earned Income ). Do I need to pay USA taxes at all in 2010?

3.       Could CRA (Canada Revenue Agency) having a claim that I do not pay taxes in USA and based upon their view (you should pay taxes somewhere) and being Saudi Arabia I will be in an uphill battle with them in spite of being nonresident?  

Please provide some direction and who might be the appropriate person for USA income tax return.


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inheritance from Canada... which passport should I show, USA, Canada or UK. US-Global Income tax help - david ingram expert

  My name is XXXXXXXXX. I was born in America to a Canadian father and an English mother. I grew up with the American passport and recently claimed my British and Canadian passports. I have never lived or worked in Canada or the UK. After university, I moved to Japan, then China and now I'm in Saudi Arabia. I have no intention of returning to the USA, Canada or the UK to live or work. I have never paid taxes to the UK or Canada. Last year, my father (naturalized American) passed away. This year, our last relative (my great-uncle and Canadian citizen) passed away.

His house has been sold and the profits will be split three way. 1/3 will go to his friend and Canadian citizen living in Canada and that person is the executrix. 1/3 will go to me and 1/3 will go to my sister living and working in America. I have gone through the steps to secure my Canadian citizenship and passport but my sister has not. As far as I understand, if she doesn't do this before she turns 26, she will lose the right to citizenship even though our father made both of us citizens before we were 2 years old.
  The executrix will be meeting soon with my great-uncle's lawyer and accountant soon. They need to know my details and my sister's details for the money transfer. I have never paid tax in the US, although I have filed, because I have always worked outside the US and earned foreign earned income under the $90,000 limit which is under the foreign-earned income exclusion law. I'm not 100% sure how my taxes will look in the upcoming year in the US because right now we're in the process of getting the family home, which my father bequeathed to me and my sister, into our names. This is proving exceedingly difficult, however, because I want to buy my sister's half of the house and eventual turn it into a rental property. Because I have never paid taxes in the US, nobody will give me a mortgage even though I can almost pay for the house in full with my father's inheritance. Some sort of strange loophole will probably occur wherein me, my sister and my mother sign something so that all this can happen and the house can be solely in my name. At that point, I'm not sure what my taxes will look like, and if this will affect my next question.
   Should I tell the accountant and lawyer in Canada dealing with my great-uncle's estate that I'm a Canadian citizen?
   I imagine that they're assuming that me and my sister are just normal American citizens, one a resident and another a non-resident. I'm pensive about telling them this because if they know they might be legally obliged to give me the money one route or another. As far as I have researched, there's no inheritance tax in Canada (the amount will be around $45,000CAD). As I live abroad, all that money could go into my account in Hong Kong or America where I have accounts. I don't know if America will ever question then where that money came from. I'll just want to put that money into paying off the house once I can get some design of mortgage. If I tell them I'm a Canadian, they'll figure out that my sister is too, who has not secured her paperwork. Could we elect under which flag we'd like to have this processed?
  Thank you very much for any insight you might provide. I'm very appreciative.
thanks kindly
all the best


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Mexican citizen living in US applying for Italian citizenship and marrying an American. - Canadian-USA-Global tax help - david i

My_question_is: Applicable-to-other-jurisdiction

question: Hi. My finance is living in the US illegally. He is a Mexican citizen. He is eligible for Italian citizenship since both of his parents are Italian and his grandparents were born in Italy. He was born in Mexico. Can he apply for his Italian citizenship while living in the United States? When we get married can he then be an Italian citizen marrying an American citizen? Will having his Italian citizenship and passport help his chances of staying in this country legally since there is pretty much no hope of him obtaining legal residency as an illegal Mexican immigrant. Thank you for your time and help.
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Double tax on Canadian farm income? - Canadian-USA-Global tax help - david ingram expert US CANADA cross border non-resident

My question involves both the USA and Canada 


My father is a dual citizen (US and Canada) who has lived
in the USA for the past 30 years. He owns farmland in Canada and,
on the advice of his US accountant, has been paying US taxes on the
crop gain over the years.

He was recently told that he needs to pay Canadian taxes on the crop gain
as well.

Is this correct? Is there any type of foreign tax credit that
would prevent him from being double taxed?

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Canadian working on properties in the USA or Thailand - Watch it - Canadian-USA-Global tax help - david ingram expert US CANADA

My question is: US-specific

QUESTION: I noticed that your website uses a lot of fear mongering when it comes to doing improvements on a USA Property. fact is that every Canadian that i know builds their own decks,paints,or any other work that needs to be done on their property. there is simply no agency that can investigate it , there are over 11 million illegal immigrants they cant even catch......please dont fear monger!

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Crossing Canadian border for OLYMPICS at Vancouver, Whistler and Richmond, - Canadian-USA-Global tax help - david ingram expert

Dear David,
My son is planning on moving to Vancouver, BC, for six months during the winter Olympics. He doesn't have a job yet and thinks, being a US citizen, he'll have to work in Washington. On a temporary basis like this, will he have a problem driving across the US/Canadian border on a daily basis to go to work and back?

Any advice you can give would be greatly appreciated.



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US CANADA Canadian working in Afghanistan for American Company -Judge Teskey Tax - Imputed Tax - Cross Border dual country tax o


My Question - 

I am taking a job in Afghanistan for 1 year for an American corporation.  My wife and kids will be staying in Canada.

I will receive a base salary, danger pay, out of country pay, away from family pay, all in US funds.

I am required to handle all taxes (as required) I can have my pay deposited anywhere in the world.

Is all of the pay I receive subject to tax? If so is there anyway to avoid taxes? Do you have to report all income or are some of the benefits tax free? Is there any way to handle the funds legally speaking of course...

Thanks in advance.
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Investing in the US - E2, EB-5 Visa - working and medical rules - Canadian-USA-Global tax help - david ingram expert US CANADA

Hi, I spoke with you via telephone Friday night. I’d like to know how we could benefit from using your services. I found your name online and have not been referred to you by anyone. So I am not too aware of the services you offer.

We are looking at  investing in Real Estate in the US for approx the next 2 years. We would like to go back and forth and not have a restriction on how long we can do business there in a year. We would need to be there longer than 6 months of the year.

Please send me any information so we could better understand the service you offer.

Best Regards, XXXXX XXXXXX