本文发表在 rolia.net 枫下论坛According to information you provided, you are US resident. Canadian tax resident status may have many names, but to simplify it, there are only two types, non-resident or resident. It is petty sure you are not Canadian resident for two reasons:

1. You live in Canada less than 183 days. 2. According to Tready signed by two countries, you can not be both resident at same time.

As consequence, if you do not have Canadian sourced income, you do not need to file Canadian tax return. However, if I were you, I will do for record purpose as well as for some other reasons I could not disclose here. If you choose not the file Canadian return, you do not need to do anything, although you might be questioned late by CRA. This is because US sourced income has nothing to do with CRA non-resident return. As an alternative, you may wish to file "zero" return. But remember, if you file return, you will need to make sure you file as non-resident, otherwise, your Us sourced income will be an evasion.

I not hundred percent sure what was your 2nd question. Superfacially, motor(motormouth) is right, you should not mix two things together. Two countries' return are not related almost at all. According to your paste, your tuition expenses were incurred in 2005, therefore, I could not see you could claim it for your 2006's Us return. Two countries here is not an issue. The issues are, any kind of credit is not recognised each other and the timing.更多精彩文章及讨论，请光临枫下论坛 rolia.net