本文发表在 rolia.net 枫下论坛1. 本人2007用TN全年在美国工作，加拿大收入为零。按照下面这段话我就是deemed non-resident of Canada for tax purposes, 即使有residential tie (老婆孩子) 在加拿大，也不用向加拿大报美国收入了？
Deemed non-residents
Effective after February 24, 1998, if you're a factual or deemed resident of Canada for tax purposes and a resident of another country according to a tax treaty Canada has signed with the other country, you may be considered a deemed non-resident of Canada. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you're considered a resident there.
不用报美国收入的自我解释：
显然，美国和加拿大有tax treaty，按照美国1040 instruction 上的定义，我是美国的 resident alien，在美国超过183天。人不可能有两个residency。即使不申请NR73，我就自己认为是deemed non-resident of Canada for tax purposes。老婆孩子在加拿大也没关系。理解对吗？
2. 我有HBP要还，那还是要file Canadian return。那报时foreign income就填零吗？还是填上美国收入，另外有个地方可以把它按照tax treaty 把它抵掉。
3. 美国报税时可以把老婆孩子算成credit吗？前提是他们是加拿大公民但是有美国税号，只是不住美国。更多精彩文章及讨论，请光临枫下论坛 rolia.net
Deemed non-residents
Effective after February 24, 1998, if you're a factual or deemed resident of Canada for tax purposes and a resident of another country according to a tax treaty Canada has signed with the other country, you may be considered a deemed non-resident of Canada. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you're considered a resident there.
不用报美国收入的自我解释：
显然，美国和加拿大有tax treaty，按照美国1040 instruction 上的定义，我是美国的 resident alien，在美国超过183天。人不可能有两个residency。即使不申请NR73，我就自己认为是deemed non-resident of Canada for tax purposes。老婆孩子在加拿大也没关系。理解对吗？
2. 我有HBP要还，那还是要file Canadian return。那报时foreign income就填零吗？还是填上美国收入，另外有个地方可以把它按照tax treaty 把它抵掉。
3. 美国报税时可以把老婆孩子算成credit吗？前提是他们是加拿大公民但是有美国税号，只是不住美国。更多精彩文章及讨论，请光临枫下论坛 rolia.net