[GaryG]

When I have a simple part year resident with income while resident and nonresident that needs to go on the same return it is an override nightmmare.

Sample:
Departure Jun 30th
T4 while resident
Employment insurance while nonresident

I need to use T2203 and override incomes to allocate to nonresident surtax and provincial taxes.

Sch A has to be printed manually and I have to choose whether to claim the personal credits and how to allocate between each period.

Typically there will be a T2061A in here and thats where I just need to do it by hand - God forbid!

Add a spouse that may want to claim him as a dependant and QC wages - now its real nasty.

[David Grant]

GaryG, on Jun 30 2006, 12:45 PM, said:

When I have a simple part year resident with income while resident and nonresident that needs to go on the same return it is an override nightmmare.

Sample:
Departure Jun 30th
T4 while resident
Employment insurance while nonresident

Employment insurance while a non-resident? Generally, HRSDC requires the individual to be available to work and looking for work to qualify for benefits.

Quote

I need to use T2203 and override incomes to allocate to nonresident surtax and provincial taxes.

The T2203 is used to allocate self employed earnings between different jurisdictions, depending on where they were earned.

[JD Blazek]

David Grant, on Jun 30 2006, 11:56 AM, said:

Employment insurance while a non-resident? Generally, HRSDC requires the individual to be available to work and looking for work to qualify for benefits.
The T2203 is used to allocate self employed earnings between different jurisdictions, depending on where they were earned.

In the US, all income is allocated to the states of residence. CANADA does allocate SELF-EMPLOYMENT income amongst provinces. All other income is in the province of residence at December 31st. or the province you were in before emigrating.

As for the EI payments....look to have that clawed back shortly after filing the return.


Gary from Texas....you need assistance, but its probably not going to come from this forum.

[GaryG]

JD Blazek, on Jun 30 2006, 12:52 PM, said:

In the US, all income is allocated to the states of residence. CANADA does allocate SELF-EMPLOYMENT income amongst provinces. All other income is in the province of residence at December 31st. or the province you were in before emigrating.

As for the EI payments....look to have that clawed back shortly after filing the return.
Gary from Texas....you need assistance, but its probably not going to come from this forum.

I know what a 2203 is usually for. CRA specifically advises it to allocate basic federal tax in these situations. or when nonresidents have to allocate salary to a province like QC

Yes, believe it or not I had 3 clients with EI benefits payable (maternity) after leaving the country. One for $13,000+!

[JohnDearin]

While not tax related, $$$ to donuts she lied on her EI claim. As David stated earlier on this thread, they must be eligible and looking for work, and I don't think that applies to looking for work in the states. Anyway....



Johndearin

[GaryG]

JohnDearin, on Jul 3 2006, 08:13 AM, said:

While not tax related, $$$ to donuts she lied on her EI claim. As David stated earlier on this thread, they must be eligible and looking for work, and I don't think that applies to looking for work in the states. Anyway....



Johndearin

You don't have to be looking for work for maternity leave. The T4E form had the US address on it. I saw 3 such clients this year. The T4Es did not have an entry for type of benefit - only the total benefits received. (Profile doesn't like this type of entry)

All confirmed to me that they were eligible as US residents. I specifically asked because I had never seen this before.

I still find it hard to beleive but thats the story. My suggestion didn't really depend on whether they got EI as a nonresident.

[ack]

What types of income are eligible for a section 217 election?

Employment Insurance benefits are usually taxed at a 25% withholding rate.

If the client is an emigrant you have a part-year s217 election . Client can elect to be taxed ( eligibe for all applicable non-refundable tax credits) as if in Canada if she / he meets 90% rule and if it is more beneficial.

You can file a T1 to the province of emigration with a note stating the client meets the 90% if applicable. Have a look at Schedules ABC of the non-res T1

http://www.cra-arc.g...-g-04a-05e.html

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