taxes for the 'moving home' to Canada year

Hi David,
> Love this email list - thanks alot!
> I moved back to Canada in early August/06 (as a student - earning nothing) after having lived in Alaska since August/02 (working). During that time period I filed US taxes, and wrote a letter to the CRA each year deferring taxation of my RRSP under Article XVIII(7) of the convention.
> A few questions:
> 1. Do I consider myself a resident-alien of the US for tax purposes?
> 2. What, then, is my tax status in Canada? Do I fill out a tax return?
> 3. What do I do about my RRSP this year, as I've contributed nothing for 5 years and have asked for tax deferral the whole time?
> 4. Is there any way I can get tax credits for the tuition I pay in Canada?
> 5. Can I decuct my moving expenses on either tax return?
> Thanks so much for the help!
> _______________________
> david ingram replies:

1. under the US rules you are a resident alien or a dual status alien. Because you had no incomeafdter leaving, yiou should file a 1040 and claime full exemptions and the standard deduction. If you showed yourself as a 'dual status' filer, you would lose your standard deduction.

2. Youare a returnsing Canadian. You do not have to fill out a return if you have no income but then you will not get the GST in 2007.

3. I am assuming that you were deferring the RRSP earnings with the IRS, not the CRA. The proper form would have been on IRS form 8891 to defer the internal earnings with the IRS. You do not need to do anything this year.

4. File the Canadian tax return and put the tuition and education amounts on Schedule 11. It will then carry forward to other years when you will be able to use it.

5. If you are receiving a taxable scholarship or fellowship from the University, you can claim moving expenses. Read the rules on the T1-M moving expense form at