CANADA non-residency advice re offshore pilots and flight crew -

Hi David,
I have been unsuccessfully trying to get on your website
I continually get the message that I am not authorized to view your website - is there any secret to accessing your website?
In addition, I'm wondering if you could recommend a tax lawyer or tax firm that might specialize in the unique situation of a Canadian non-resident pilot, who is based in the USA, but whose flights take him off shore of both Canada and the USA?


david ingram replies:
I was unable to get in myself from one system but could get in from another computer I had - there was some sort of time out problem at the server and it has since been rectified. 
At the moment I have pilot clients based in at least a dozen different countries and back when CP AIR had bases in Hawaii, Australia, New Zealand and Peru, I think we did three out of four of the out of country crew and still do a dozen of them in their retirement in the US, Canada or the Bahamas.
The following may help.
I hope you're not too busy for a question about my tax situation. 

I am a pilot working for a Canadian airline in Toronto.  I am a U.S. permanent resident, married to an American, and living in XXXXXX, XX.  Last year I used an accounting firm in Mississauga to take care of my tax situation, but I had only been working at my current airline for a couple of months and had been in training during that time. 
This last year I was flying for the same company the entire year and flew a variety of routes in both Canada and the U.S. 
It is my understanding that as a pilot and a non-resident of Canada I should calculate what percentage of my income was earned while flying in Canadian airspace and what was earned outside Canada (while flying over the United States). 
The income earned while flying outside Canada would not be taxable by Canada and would be subject to taxation by the jurisdiction in which I live (ie. the U.S.A.) 
This should result in my paying significantly less tax, in proportion to the percentage of my flying that was conducted in U.S. airspace. 
Do you have any knowledge of or experience with this type of situation?

david ingram replies:

You are a non-resident  of Canada and as such have to pay tax to each province or territory you  land in.  The GOOD NEWS!  We have access to every Air Canada flight and have an excel program which allows us to calculate the earned income for each province for a multi-jurisdictional tax return as on form T2203.  You can find this '87' page form at  We have over 40 others in your position as clients.

If you are not flying for Air Canada or Air Transat or one of the larger carriers with regular flights, we can still look after the return but it takes more work if you are the only one because we have to start from scratch.

For instance, I have another charter pilot who has flown into Igloolik, Whitehorse, Inuvik, Old Crow, Whittier, Fairbanks, Dawson City, Anchorage, Atlin, Watson Lake and another twenty  communities in the Yukon,  Northwest Territories, Nunavut, Alaska, BC and Alberta.

'Her' situation requires her to keep track of time in each jurisdiction because the Yukon, NWT, Nunavut, BC and Alberta all get their piece of the action.

However, whatever  your situation, We would be pleased to help you with this.

And, that was very gallant of you to let your wife cross the finish line 2/10ths of a second in front of you.

This older question will give you some more input.
Hello David:

My name is xxxxxxx xxxxxxxxxx and I'm looking for a tax accountant who is well versed in Canada/US tax issues. I am a dual citizen currently residing in Washington state. I am an airline pilot and began working for Air Canada based out of Vancouver at the start of 2007. Prior to this I was employed by a US carrier. I will need to file both Canadian and US tax returns, and need guidance and assistance with filing my returns for 2007. Please get back to me at your earliest convenience and let me know if this is something you could help me with.


david ingram replies:

That is what we do.

Over the years i have dealt with over 100 CPA, CAIL, Air Canada and Western Airline pilots doing what you are doing.

We also have dealt with some 200 cabin crew in the same situation although they are now few and far between.

If you are flying domestic in Canada, it is more complicated than if you are flying international.

If flying domestic, each flight you make has to be prorated between the provinces you land in.

As an example.

If you  fly from Vancouver to Calgary, half the flight is credited to Alberta and half to BC. 
If you then fly from Calgary to Toronto, 1/2 goes to Alberta and 1./2 to Ontario.
Toronto to Ottawa and back to Toronto all goes to Ontario. 
Toronto to Chicago gives about 8% to Ontario and the US gets the rest. 
Chicago to Calgary gets about 8% to Alberta and the rest to the US
Calgary to Vancouver is half to Alberta and one half to BC.

You will be looking at a minimum of $1,500 and likely more if domestic as a fee.

If you are flying internationally, it is a little easier because there are less pro-rations necessary and it would be cheaper..

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