According to the US/Canada tax treaty:
- Regardless of your citizenship, you have to pay Canadian income tax if you live and work in Canada.
- The U.S. bases taxation on both your residence and citizenship status. In Canada, your tax obligations are based on your residency status, which the CRA determines for you.
- Canada and the U.S. have a tax treaty to prevent double taxation for Canadian residents earning U.S. income and U.S. citizens working and living in Canada.
Based on this assumption, she would not be able to claim a foreign tax credit for 2022 since does fall within these parameters that are listed above. In 2022, you may treat her as a resident alien for tax purposes only but she does not fall within the legal guidelines of a citizen or legal resident alien in 2022to claim the Foreign Tax Credit.
@gurj
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