本文发表在 rolia.net 枫下论坛You do not have other options in US part since you have US based income (in 2006, am I right?). If you stay in US for most of next year, you will most likely be US-resident in 2007.
Resident and non-resident is a complex issue and in general it is hard to make facial judgement without knowing details. Since US taxation rate is little bit lower than that in Canada, and since your major income is derived from US based source, it is wise you having US resident status while having Canadian non-resident status. However, the benefit of the lower tax rate of US will be eroded by paying Canadian tax after you lodge your Canadian non-resident tax return. If one really do not have any ties with Canada, one might be able to claim being the position that not subject to Canadian taxation liability. This of my cliam is very arguable because I did not study further in this topic. As I know, among the major Western countries, only US ties the taxation resident status to the immigration status. Namely, US citizens have no option to claim not subject to US taxation liability. As I know, Canada does not have correspondent legislaltion. Wish this information could help you being in an informed position before you becoming US citizen.更多精彩文章及讨论,请光临枫下论坛 rolia.net
Resident and non-resident is a complex issue and in general it is hard to make facial judgement without knowing details. Since US taxation rate is little bit lower than that in Canada, and since your major income is derived from US based source, it is wise you having US resident status while having Canadian non-resident status. However, the benefit of the lower tax rate of US will be eroded by paying Canadian tax after you lodge your Canadian non-resident tax return. If one really do not have any ties with Canada, one might be able to claim being the position that not subject to Canadian taxation liability. This of my cliam is very arguable because I did not study further in this topic. As I know, among the major Western countries, only US ties the taxation resident status to the immigration status. Namely, US citizens have no option to claim not subject to US taxation liability. As I know, Canada does not have correspondent legislaltion. Wish this information could help you being in an informed position before you becoming US citizen.更多精彩文章及讨论,请光临枫下论坛 rolia.net