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Dear Mr Dingram,
I am a Canadian, but was born in other country. Since Jan. 2002 I have started taking several traveling
nursing assignments in U.S. I am still holding a property in Canada. I have few questions that I hope you can help me:
For the year 2002:
I was working in California as a traveler nurse for 3 months (Jan. 2002 _ April 2002) on TD visa
and went back to Canada. I did file Canadian income tax but did not file US income tax. Few people
suggested me to file the US income tax in order to have a refund since I paid US tax as a single person.
Is it true?
You should file the US return to get your refund for 2002. However, this income should have been reported on your Canadian return because you are a tax resident of Canada. You are able to use any social security and any state or federal taxes you leave behind in teh US as a foreign tax credit on your Canadian Return which will lessen the Canadian tax blow significantly.
I was a resident alien as per U.S. tax law for the year 2002, but I wonder whether I am subject to
U.S. social security tax
You were not a resident alien in 2002 if you were only there for three months. You were a nopn-resident alien with a TN visa and you were subject to US social security tax.
Was I supposed to declare the income I earned in U.S. for that 3 month in my 2002 Canadian
Income Tax return?
As Above, yes, you should have reported the US income to Canada.
For the year 2003:
Sept 2003, I left Canada and accept a permanent job as a nurse in US. I understand that I have to file
income tax for both US and Canada. For Canada, do I file for a whole year?
In this case, you have left Canada and are a departing Canadian. You should file your Canadian return and show what day in September you left Canada in the appropriate place. You also need to file form T1161 to report your assets as a departing Canadian. this is an important form as the failure to file it has a minimum penalty of $100 (at $25.00 a day for 4 days) to a maximum of $2,500 (100 days late). It is due on April 30th of this year - right now- April 30, 2004. Your house in Canada will have to be reported on teh T1161 for instance.
see it and the T1243 and T1244 forms which go along with it as a departing Canadian at:
http://www.ccra-adrc.gc.ca/E/pbg/tf/t1161/t1161-03e.pdf
This is the form to calculate the tax on the T1161
http://www.ccra-adrc.gc.ca/E/pbg/tf/t1243/t1243-03b.pdf
This is the form that defers tax on the deemed disposition
http://www.ccra-adrc.gc.ca/E/pbg/tf/t1244/t1244-03b.pdf
I am now applying for Green Card. After obtaining a green card, what will I benefit and what
will I loose in term of income tax?
A green card gives you the right to apply for US citizenship and allows you to change jobs at will in teh US without having to get an individual visa for each place. There are no tax advantages or disadvantages over your TN or H1A visa.
I intend to maintain working in Canada sporadically, probably about 20days a year for the
next 5 years. Will I have to continue to file income tax for both US and Canada?
If you wrok in Canada you will have to file a Canadian Tax return for the 20 days but will not be taxable under Article XV of the US / Canada Income tax Convention if you earn less than $10,000 Canadian. However, it will have to be reported on your US return because as a US resident, you are taxable on your world income.
If I have a mortgage in Canada, can I claim this amount in US income tax?
Yes and you can claim your Canadian property taxes as well.
One US accountant helped me to file My US income tax, but I have not sent it yet. I am not sure
that he has done it properly. He used the form 1040NR for US Nonresident Alien Income Tax return. Is it
considered as an "arriving Dual-Status" tax return?
You should have filed a US 1040 Dual Status return and a US 1040NR as a Dual Status "statement:". You should likely file form 4868 (automatic extension until Aug 15, 2004 and send the whole kit and kaboodle to us in west Vancouver or North Vancouver.
Answers to this and other similar questions can be obtained free on Air every Sunday morning. ( will not be on April 4th but will return on April 11th).
Every Sunday at 9:00 AM on 600AM in Vancouver, Fred Snyder of Cartier Partners and I will be hosting an INFOMERCIAL but LIVE talk show called "ITS YOUR MONEY"
Those outside of the Lower Mainland will be able to listen on the internet at
www.600AM.com
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