@IndependentContractor ,
(a) under the general rule that income is sourced to where the work is performed, your earnings from work performed in the US is US sourced
(b) US-Canada Tax Treaty article XX says the following :
Income derived by an individual who is a resident of a Contracting State in respect of independent
personal services may be taxed in that State. Such income may also be taxed in the other Contracting
State if the individual has or had a fixed base regularly available to him in that other State but only to the
extent that the income is attributable to the fixed base.
which is in line with the general principle of sourcing on income.
(c) you are visiting on a temporary basis and therefore the earnings are still sourced to where you are domiciled and generally perform work.
The above assumes that you are only a US person ( citizen/GreenCard/Resident for Tax Purposes).
Is the Canadian entity actually issue you a 1099-NEC ? Why ?
Is there more I can do for you ?
