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To: [email protected]
Sent: Saturday, December 27, 2003 4:42 PM
Subject: Canadian as resident alien in USA
Dear Sir,
We found you site on the Internet today and wished we
had found it much earlier. My wife and I are retired
Canadians ages 60 and 65. We no longer own a home in
Canada and live in our park model home in Arizona ===========>> (See
Below in number "2" point.)
during the winter months. Although we spend the summer
visiting our adult children in Ontario we could meet
the substantial presence rule regarding resident
aliens for taxation purposes. Our income is basically
a teaching pension, CPP and OAS plus a small amount of
interest income. We have about $75,000 of RRSP which
we plan to RIFF. We obtained the US tax form for
resident aliens and are currently making ourselves
familiar with the details.
QUESTION: If we elect to become resident aliens for
tax purposes during 2004, can you complete our USA tax
returns?
_________________________________
david ingram replies:
Two things:
1. If you no longer own an "immediately occupy-able" residence in
Canada, you are in the United States illegally. The rules for
snowbirds are quite clear. You have to have a home (which should be
more substantial than a seasonal home you may own in the USA) in
Canada ready for you to return to at a moment's notice. That is an
Immigration Law and has nothing to do with income tax.
2. If you have been in the USA more than 120 days three years in a
row or more than 183 days in any one year, you will NOT meet the
substantial presence test under Article IV of the US / Canada tax
treaty which defaults to where you have a permanent home available to
you. Your statement above (We no longer own a home in
Canada and live in our park model home in Arizona
during the winter months.) seems to make you both taxable on your
world income in the USA and in the USA illegally.
I think you have become complacent and not been aware of what the
rules are. However, the (I think it was) November 2000 edition of RV
magazine described some 6,000 people in your position who had been
denied entrance to the US because they had sold their homes and were
now living in their motorhomes and could not enter the US with their
home on their back.
I would be pleased to consult with you on all these issues. And my
reply assumes that you are Canadian citizens only and do not also
possess US citizenship.
You can call (604) 980-0321 to set up a phone consultation. Anyone
answering the phone can make the phone consultation for you. My fee
for an up to one hour phone consultation is $350 Cdn. The nice part is
that I do not give you another bill right away if you phone back for a
five minute rehash of something that was not clear or send an email to
get something cleared up as long as it was part of the original
conversation.
Hope this helps.
I have been doing this for 39 years now and I assure you that your
statement means that you have to clean it up.
As for your actual question, I would be glad to do your 2004 US
returns but I think you are already taxable for 2003 as well.
David Ingram's US/Canada Services
US / Canada / Mexico tax and working Visa Specialists
US / Canada Real Estate Specialists
4466 Prospect Road
North Vancouver, BC, CANADA, V7N 3L7
Res (604) 980-3578 Cell (604) 657-8451
(604) 980-0321
New email to [email protected]
www.centa.com 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 in
connection with personal or business affairs such as at www.centa.com.
If you forward this message, this disclaimer must be included."
Be ALERT, the world needs more "lerts"
This from "ask an income tax and immigration expert" This from "ask an
income tax and immigration and bankruptcy expert" from www.centa.com
or www.jurock.com or www.featureweb.com. Canadian David Ingram deals
daily with tax returns dealing with expatriate: multi jurisdictional
cross and trans border expatriate problems for the United States,
Canada, Mexico, Great Britain, the United Kingdom, Kuwait, Dubai,
Saudi Arabia, South Africa, Thailand, Indonesia, Egypt, Antarctica,
Japan, China, New Zealand, France, Germany, Spain, Italy, Russia,
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Afghanistan, Mali, Bangkok, Greenland, Iceland, Cuba, Bahamas,
Bermuda, Barbados, St Vincent, Grenada,, Virgin Islands, US, UK, GB,
American and Canadian and Mexican and any of the 43 states with state
tax returns, etc.
Income tax guru wizard specialist experts consultant consultants
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Territories, Mount Vernon, Eumenclaw, Coos Bay and Dallas Taxman and
Tax Guru Your name has been added to our email list because of an
enquiry we have received, we may not answer your question but
another similar question will be as we lump them Rockwall, Dallas
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