US based remote independent contractor for Canadian company

[IndependentContractor]

As a US resident working remotely as an independent contractor for a Canadian company, with income reported on 1099 NEC for US Tax purposes as 100% of my income is earned while working in USA. However, if I attend a two day meeting at that Company's office in Canada will I be subject to reporting Canadian income for only being in Canada 2 days out of the entire year? Do I have to report and file a Canadian tax return for the apportioned 2 days of income?

[pk]

@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 ?

[IndependentContractor]

I am an independent consultant / contractor that performs all work / services from the USA and thus they report the income on 1099NEC.

I am not clear on reply. So, if I visit this company for 1-2 days on a temporary basis in Canada, will I be exempt from having to report income in Canada and thus not have to file a Canadian tax return as all income will be treated as US sourced income?

[pk]

@IndependentContractor , considering that your tax-home is US, a short visit to another country  does not change  your  income source country.  Don't worry, all your income for the year is still US sourced, you will have no Canadian return to file.  But you have to make sure that your contractee / Canadian entity does not show any Canadian source income for the tax year.

Does this make sense ?

[IndependentContractor]

Thank you!