My girlfriend currently lives in Seattle WA and I live in Vancouver BC. Without us being married, is there a way for her to continue working out of Seattle, and living in Vancouver ? For reference, she is a flight attendant so would commute to Seattle to catch her trips and then return home to Vancouver BC between trips. What are the tax implications for her? Is a permanent resident application necessary in this case? Will Canada accept a US resident to live in Canada without earning an income or paying taxes in Canada ?