I am a US citizen temporarily residing in Canada for a job for which I resided in Canada for 188 days of the 2013 tax year (the rest in the US). This job will end 2 years from the start of employment, at which time I will be moving back to the US. I am currently dwelling in a home provided by my employer. I have a SIN number, OHIP, and a Canadian bank account/credit card. I continue to have a US driver's license and my car has US plates, since it is a temporary move. But I do not have any significant residential ties, according to the CRA.
According to the CRA rules on Deemed Residents, in order to be considered a "deemed resident of Canada" you must: "NOT be considered a resident of another country under the terms of a tax treaty between Canada and that country." I know that Canada and the US have a tax treaty, but I'm confused as to whether or not I'm considered a resident of the US or just a citizen. This would determine whether or not I am or am not a deemed resident.
Any help would be tremendous. Thanks in advance!
According to the CRA rules on Deemed Residents, in order to be considered a "deemed resident of Canada" you must: "NOT be considered a resident of another country under the terms of a tax treaty between Canada and that country." I know that Canada and the US have a tax treaty, but I'm confused as to whether or not I'm considered a resident of the US or just a citizen. This would determine whether or not I am or am not a deemed resident.
Any help would be tremendous. Thanks in advance!