You have inquired as to the taxation of a Canadian resident who works frequently in the U.S.Under Canadian rules, a Canadian resident is taxable in Canada on all his world income earned in a year. This will include any employment income earned abroad.
As to whether you are taxable in the U.S. with respect to any employment exercised there, this should be confirmed by your Canadian employer as it is dependent on many factors, including the nature of your employer’s business activities in the U.S. and the time you spend in the U.S., including non-work time. In the event that your employment income is taxable in the U.S. under their domestic regulations, it is possible that the U.S.-Canada Income Tax Treaty may exempt that employment income from taxation in the U.S. Again, this will depend on the nature of your employer’s activities in the U.S. as well the time you spend there.
In the event you are subject to taxation in the U.S., any taxes paid to the U.S. should be allowed as a foreign tax credit in Canada to reduce your corresponding Canadian income tax. However, in the event you are taxable in both the U.S. and Canada, your employer should ensure with both the U.S. and Canadian taxation authorities as to the proper method of withholding deductions at source so that the amounts withheld at source in both countries are not excessive.
As to the type of visa necessary in the U.S., this should be referred to the general or customs question areas of this website.
Disclaimer
The nature of this facility is to provide a general response to a general question. Under no circumstances should anyone act on this information without obtaining analysis and counsel from a qualified advisor with respect to the specific situation.
Phillip Nadler, CA
Richter Usher & Vineberg
http://www.richter.ca
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