I am a canadian citizen moved to usa on TN visa in October 2024. I am working in usa since then. I have a house property in canada. My wife was with my baby till September 2025 there but moved to usa on TN visa in October 2025. I meet the substantial presence test in USA. Should I file my canadian tax return as a resident or non resident. If I file as a factual resident , should I disclose the income earned in USA
Posted by WealthElegant9353
1 Comment
You’re kind of in that crossover zone where both countries can still have a claim, so it depends less on the visa and more on residency rules
For the US side, if you meet substantial presence, you’re taxed on worldwide income
For Canada, it’s not just days, it’s residential ties. House, spouse, child, etc. If CRA still considers you a factual resident, then yes you’d report worldwide income there too, including US income
That’s where the tax treaty and foreign tax credits come in so you’re not double taxed, but you still have to report it
The big question is whether you actually broke Canadian residency or not when you moved. With your wife and child staying there until 2025, that makes it less clear cut
Short answer:
US = worldwide income if you meet the test
Canada = depends if you’re still a factual resident, but if you are then yes you disclose US income
This is one of those situations where a cross border CPA is worth it because one detail can flip the outcome