Am I subject to Canadian income tax if I am US citizen working as independent contractor for Canadian company?
whether taxable in canada or not depends on whether considered have fixed base or permanent establishment in canada, per canada-us tax treaty.
if dont have "control of space" or "use of space" (see canda federal court of appeal decision on dudney, citizen working consultant calgary company) in clients' business premises, dont have pay canadian taxes. mean not given fixed office, specific equipment, access during off-office hours, etc. @ client's business premise. other factor includes dont have cdn home or apartment, , stay in cdn hotels.
grey area, , may wish consult canadian tax accountant knowing specific situations see if exempt cdn taxation. them @ yellow page under chartered accountants deloitte, or pricewaterhouse, or kpmg or ernst & young.
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