US Individuals Providing Services in Canada

US Individuals Providing Services In Canada  

If you are a US individual providing services in Canada, you may be considered non-resident of Canada if you...

·         live in Canada for less than 183 days;

·         have no residential ties in Canada;

·         your habitual abode is in the United States.

Residential Ties

Residential ties include:

·         immediate family i.e. spouse and dependents living in Canada;

·         a home in Canada where you normally, customarily or routinely reside;

·         personal belongings in Canada;

·         using health insurance with a Canadian provider such as OHIP in Ontario;

·         social ties in Canada;

If you are a non-resident of Canada who is rendering services in Canada in the capacity of an employee  or self-employed individual, then you must file a non-resident tax return in Canada.

The deadline to file a non-resident Canadian tax return is April 30. If you carried on business in Canada, then the  deadline to file a return is extended to June 15, but the amount owing on the return must be paid by  April 30.