1- Tax treaty
This section discusses a number of tax aspects that Canadian residents who are not U.S. citizens should consider if they sojourn, work or do business in the
Any person who is not an American citizen and does not have a social security number in the U.S. must get an individual tax identification number if they:
- Are required to file an income tax return;
- Are claimed as a dependent;
- Are the spouse of an American taxpayer (and a joint return is filed);
- Files a return in order to get a tax refund;
- Would like to use certain provisions allowing a reduction of U.S. source deductions.
A certified true copy of the Canadian passport must be included with any application for an individual identification number. The certification must be by a Service Canada agent or an agent approved by the U.S. government. Plan on sufficient time and the necessary travel to finalize the process.