Canadian Resident Working as 1099 Contractor in US - Reporting Question

[FemmeFattal]

I have a 1099 Contractor who lives in Canada but is coming over to work physically in the US.  She has a Canadian equivalent of a Social Security number.  What entity(ies) should receive record of her income with us at the end of the year?  Any specific forms I need to have her fill out instead of a W9?

[melj1]

If you have a Canadian freelancer or independent contractor working for a US company, they are exempt from  paying US taxes. No 1099 or W-9 is required. The recipient does need to include the income on their CRA.