Thank you @SundayInSalem . Where I'm confused is that BOTH Line 1 and Line 2 have a non-zero Gross Incomes on the NR4, but Line 2 doesn't have any non-resident tax witheld and has an Exemption Code = S. Do I still need to report BOTH Line 1 and Line 2 on US income tax return, or just Line 1 ?
I checked on https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4061/nr4-non-resid..., and the definition of Exemption Code "S" is a bit unclear to me:
- Other exempting provisions – Income Tax Act: Exemption from withholding tax as a result of other exempting provisions in the Income Tax Act, other than those given above in code G, M through P, R, and U.
