INCOME FROM CANADA

[DEO]

TP called me last night.

He is a consultant with an extremely large US firm.

Sent to Toronto for an 8 weeks assignment. Working Monday-Thursday. Travelling back to US for the three other days Will be paid by Canadian counterpart.

He never applied to Canada for a tax id, neither a work permit.

When he will be filing his 2017 taxes, I know that he will have to include his worldwide income.

What is puzzling me at this time, is the fact that he did not have a tax id or working papers in Canada, how the income will be handled by the Canadian authorities.

I know it is early, but I am just getting a jump start.

Any thoughts would be helpful.

Thanks 

Deo

[Gail in Virginia]

I had a taxpayer a couple of years ago that did some workshops/seminars in Canada. They used her social security number on her Canadian form that reported her miscellaneous income.  The number was divided into three equal parts (XXX-XXX-XXX) instead of 3-2-4 (XXX-XX-XXXX) but it was the same digits.  Canada deducted the taxes directly that they wanted, but I told the client that I did not do Canadian returns if one was required.  I don't think that she was required to file anything since the taxes were deducted directly.