本文发表在 rolia.net 枫下论坛Your understanding is incorrect. In either country, only when you have resident status you need to report your global income. According to timing given, you are US resident. And based on the fact that you are US resident, you can not be Canadian resident.
Be aware the laws are not same in both countries.
My suggestions are:
US return: You claim you are dual residents in 2006 so you need to only report your US income. You do not need to report any of Canadian income. You are better to file family return because you can claim some rebate/offset from your wife and child. Forget about the details of where you wife resided during the year. It is not much related.
Canadian return. There is no concept of dual residency in Canada. You will need to elect you are resident or non-resident. Of course CRA wishes you to be resident so they can charge tax from your global income. However, for following reasons you can claim you are non resident for year 2006 and onwards:
1. Since you are US resident in 2006 and according to Treaty, you can not be resident of Canada.
2. You resided in Canada less than 183 days in 2006.
3. You are permenantly moved to US in foreseeable future.
As a result, you need to file return that only contains your Candian income. No US income needs to report.
You do not need to file any further Canadian returns in future, unless you do have Canadian affairs or you elect doing so.更多精彩文章及讨论,请光临枫下论坛 rolia.net
Be aware the laws are not same in both countries.
My suggestions are:
US return: You claim you are dual residents in 2006 so you need to only report your US income. You do not need to report any of Canadian income. You are better to file family return because you can claim some rebate/offset from your wife and child. Forget about the details of where you wife resided during the year. It is not much related.
Canadian return. There is no concept of dual residency in Canada. You will need to elect you are resident or non-resident. Of course CRA wishes you to be resident so they can charge tax from your global income. However, for following reasons you can claim you are non resident for year 2006 and onwards:
1. Since you are US resident in 2006 and according to Treaty, you can not be resident of Canada.
2. You resided in Canada less than 183 days in 2006.
3. You are permenantly moved to US in foreseeable future.
As a result, you need to file return that only contains your Candian income. No US income needs to report.
You do not need to file any further Canadian returns in future, unless you do have Canadian affairs or you elect doing so.更多精彩文章及讨论,请光临枫下论坛 rolia.net