You and your wife both need to report your worldwide income on a US tax return. You are a resident, for U.S. federal tax purposes, if you are a lawful permanent resident of the United States at any time during the calendar year. This is known as the "green card" test. The IRS definition of tax resident for a green card holder does not require presence on U.S. soil. If a green card has been issued to your wife, and not terminated by an immigration court or USCIS or voluntarily renounced by the green card holder in writing to USCIS, she is a U.S. tax resident, regardless of where you live.
US Tax Residency - Green Card Test
US Citizens and Resident Aliens Abroad
In order to avoid double taxation, you can claim the foreign tax credit on your US return for taxes that are paid to Canada on the Canadian capital gains.
Foreign Tax Credit
Clarissa
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