U.S. citizens and green card holders residing in the United States are subject to income taxes on their worldwide income. Internal Revenue Service (IRS) determines whether or not an individual has a substantial presence based on a mathematical calculation of the number of days he or she was physically present in the U.S. over a three-year period. For certain Canadian professionals who reside in Canada but who commute to a work location just over the border, you will meet the substantial presence test after the third year and annually thereafter. United States, days spent in the U.S. related to their job are not included in the calculation. US-Canada Tax Treaty. Call me, nor do any days they were unable to leave the U.S. for medical reasons. Partial days an individual spends in the U.S. in transit to another country also do not qualify, however, are not purely financial; there are a number of consequences that could result if you are considered a U.S. resident. US, the Canadian resident will be considered an American resident and will thus be subject to income tax on his or her worldwide income. Dueck & Co. LLP’s practice is focused on US and cross-border tax matters working principally with Canadian business and investment in the US and US citizens resident in Canada and their legal and accounting advisors. It has many different resources to accomplish this. The strongest arguments in favour of filing, if you are a Canadian who is deemed by the IRS to be a US resident for a given year (or if you believe you were indavertently a US tax resident for a given year). I can help you overturn that determination.
