It depends on whether the Canadian Revenue Agency (CRA) has determined whether he has Resident or Non-Resident status. If he has Resident status he will have to report his US income to Canada and pay Canadian tax on it. He can claim a credit for foreign tax paid for the US tax paid. If the CRA has determined he is a Non-Resident, he does not have to claim his US income. If he had take the actions necessary to become a non-resident he would most likely be aware of it.
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