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Besides, under Canadian taxation law, which does not follow the principles of US taxation law, residency status in immigration has nothing to do with the determination of taxation resident status.
If someone does reside majority days in a year in US, and having US-sourced income, one could not escape from being US taxation resident. Further, according to double taxation treaty between two country, either Canadian or American could not be one taxation resident in one country, status in another country must be non-resident, which means, one could not be eligible to keep Canadian taxation resident status. According to treaty, determination in US override the determination in Canada.
Basically, the major difference in principles between two countries is, Canadian citizen being non-Canadian taxation resident and physically lives outside of Canada usually has no Canadian taxation liability if majority income is from employment. However, Amercian citizne being non-US taxation resident and physically lives outside US citizen does not have this opition, they still have US taxation liability for their global income. Conditions apply.
That is the major weakness I can see being US citizen.更多精彩文章及讨论,请光临枫下论坛 rolia.net
Besides, under Canadian taxation law, which does not follow the principles of US taxation law, residency status in immigration has nothing to do with the determination of taxation resident status.
If someone does reside majority days in a year in US, and having US-sourced income, one could not escape from being US taxation resident. Further, according to double taxation treaty between two country, either Canadian or American could not be one taxation resident in one country, status in another country must be non-resident, which means, one could not be eligible to keep Canadian taxation resident status. According to treaty, determination in US override the determination in Canada.
Basically, the major difference in principles between two countries is, Canadian citizen being non-Canadian taxation resident and physically lives outside of Canada usually has no Canadian taxation liability if majority income is from employment. However, Amercian citizne being non-US taxation resident and physically lives outside US citizen does not have this opition, they still have US taxation liability for their global income. Conditions apply.
That is the major weakness I can see being US citizen.更多精彩文章及讨论,请光临枫下论坛 rolia.net