XXXXXXXXX - Germany - USA -

Hi David,
How are you?
The letter below I sent as a question in your "Ask an Expert"
section on your web site but I thought I will forward to you this
way as well.
I would appreciate your opinion on the subject.
Thank you and best regards,
Hello David,
I receive your newsletter regularly and enjoy reading it; seen
many answers on the subject of non-residency but the situation I
have now did not come up yet.
As you know I went to  xxxxxxxxx in August 1999, my wife joined
me soon after and I'm still living and working her ; having
rented property in Canada we file Canadian return every year. My
wife after being here in  xxxxxxxxx all the time with me and our
sons took a teaching job in Germany in the second half of 2005.
She established residency there, pays taxes as well. We see each
other as we can which comes roughly every 2.5 months for about
two weeks or so. She stays in Germany with our younger son  xxxx.
The older son is in US, attending university there.
Questions are:
1. Should she report on the Canadian income tax return the fact
that she is no longer in  xxxxxxxxx and has a job and residency
in Germany? I think yes but would appreciate your opinion about
it. The one we filed for 2005 does not yet mention about it
(problem?). I thought that as far as Canada Revenue is concerned
she is still non-resident.
2. Would the university expenses of my son be somehow deductible
(from her taxes since I dont pay any)?
3.  xxxxxxxx, my son ( in US), being over 18 now - should he also
start filing Canadian returns? when that should happen if at all?
4. Last thing: could not find Germany-Canada Tax Treaty on the
Centa web but I'm sure is there, right?
Thank you and all the best,
david ingram replies;
1.    She should use her German address on her Canadian return.
She is still a non-resident of Canada in Germany, more so and
easier because of Article IV of the Canada Germany Income Tax
Convention which you can find at:
2.    I do not know.  If Germany allows a tax credit for paying
tuition for a dependent child as the US and Canada does, the
answer is yes.  However, Canada only added it 1 dozen years or so
ago and the US only added it after that.  Germany may not have
done so.  She will have to check there when doing her German
3.     xxxxxxx does not need to file unless he is living in
Canada or has earned or rental income from Canada. However, if he
gets a student job in the USA, he must file a US return.
4.    find it at:
Good to hear from you. Sounds like everybody is doing well.
I promise your returns will be done earlier this year so that
your wife can have the figures to report on the German return and
claim the foreign tax credit.
David Ingram's US / Canada Services
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