2007 taxes

[TOMN 0]

I'm new to this forum and need help filling out taxes for 2007. My husband came to the US on the TN visa in early 2007 before we were married. His intention was to go back to Canada; however, we got married and now trying to figure out how to file Canadian taxes. I think US taxes will be relatively simple because he is going to elect to file joint return with me as a resident since he has been in US for more than half a year and married on the last day of the year. As I understand it, we will add his Canadian income to the US income but then will be able to subtract it and get credit. Now the Canadian taxes? Does he file as a resident or non-resident? What date do we put for him as leaving Canada? When he left, he intended to go back. Does he only report his income in Canada or do we need to report all income for the year. Thanks a lot for your help.

Edited February 21, 2008 by TOMN

[Allie 5]

If he had income in Canada he has to file income tax and I think he has to report all world income on the Canadian tax form.I'm not sure on the resident/non resident issue in his case. I'm sure someone here will know how that goes.

See the topic titled Filing2006 Canadian Taxes on page 11 of the topics

[Texanadian 10]

File a Canadian income tax form and put the date on the front page that you ceased to be a resident of Canada. You will be taxed on your Canadian source income only.

[TOMN 0]

File a Canadian income tax form and put the date on the front page that you ceased to be a resident of Canada. You will be taxed on your Canadian source income only.

what date would be considered the date of ceasing to be a resident of Canada in this case?

[EmilyandJason 0]

It would be the date he left the country and took up residence in the United States. Whether he intending on returning or not has no bearing on residency for tax purposes.

[TOMN 0]

So just to make sure, would he be considered resident or non-resident for Can taxes? He still has bank account in Canada and a graduate student at a Canadian university. Thanks for your help .

Edited February 24, 2008 by TOMN

[zyggy 9]

So just to make sure, would he be considered resident or non-resident for Can taxes? He still has bank account in Canada and a graduate student at a Canadian university. Thanks for your help .

The bank account is definitely not enough for him to be considered a deemed resident. Being a graduate stuent might, but probably not in itself. The big thing that makes you a deemed resident is still having a residence in Canada that one can go back to either rented out or owned.