I am a US citizen and my new wife is Canadian. She has been in the US on an I-20 student visa for the past 5 years. We are completing our studies in naturopathic medicine and acupuncture in the next six months in Portland, Oregon. In March 2002 we plan on moving to Vancouver, BC and opening our own practice as a partnership. I have two main questions for this forum:

As a non-citizen, am I allowed to be a partner in the business? If not, can we start the business as my wife's sole proprietorship and change it to a partnership at a later date?

We are receiving a cash loan from my family in the US of around $100,000 CDN to start our business. How would this money be taxed by the Canadian government, if at all, when it arrives in Canada?

Thank you in advance for your help.

Arjuna