{"id":8955,"date":"2022-05-16T12:11:30","date_gmt":"2022-05-16T16:11:30","guid":{"rendered":"https:\/\/www.effisca.com\/self-employed-income-from-the-usa-earned-by-a-canadian-resident\/"},"modified":"2022-05-16T12:20:22","modified_gmt":"2022-05-16T16:20:22","slug":"self-employed-income-from-the-usa-earned-by-a-canadian-resident","status":"publish","type":"post","link":"https:\/\/www.effisca.com\/en\/self-employed-income-from-the-usa-earned-by-a-canadian-resident\/","title":{"rendered":"Self-employed income from the USA earned by a canadian resident"},"content":{"rendered":"\n<p><strong>Question :<\/strong><\/p>\n\n<p><i><span style=\"font-weight: 400;\">Hello,<\/span><\/i><\/p>\n\n<p><i><span style=\"font-weight: 400;\">I have a question for you&#8230;<\/span><\/i><\/p>\n\n<p><i><span style=\"font-weight: 400;\">It\u2019s been ages since I last worked as a self-employed person.<\/span><\/i><\/p>\n\n<p><i><span style=\"font-weight: 400;\">I worked for two clients in the USA in 2021, I was not an employee for their US company.<\/span><\/i><\/p>\n\n<p><i><span style=\"font-weight: 400;\">I believe that I don&#8217;t have to file any USA tax returns.<\/span><\/i><\/p>\n\n<p><i><span style=\"font-weight: 400;\">Could you confirm this?<\/span><\/i><\/p>\n\n<p><i><span style=\"font-weight: 400;\">Thank you,<\/span><\/i><\/p>\n\n<p><em>Tiffany<\/em><\/p>\n\n<p>\u2014\u00a0<\/p>\n\n<p><strong>Answer:<\/strong><\/p>\n\n<p>Hello Miss Tiffany, <\/p>\n\n<p>I hope you are doing well?<\/p>\n\n<p>Generally speaking, the tax treaty specifies that the self-employment income is not taxable in the U.S.A. unless you conducted your business through a permanent establishment in the USA.&#13;\nA permanent establishment is an office, a place of business, etc. that a person will use to conduct his work. With the information provided, that does not seem to be your case, unless I&#8217;m wrong.<\/p>\n\n<p>However, if you spent a number of days there, you can also be deemed to have a permanent establishment in the USA.<\/p>\n\n<p>We need additional information to further analyze your days present in the USA (for any purpose) in the last years in order to give advice.<\/p>\n\n<p>Also, there may be tax withheld in the USA by the clients (payors). In that case you will need to file a return to have it refunded. <\/p>\n\n<p>Note that we can help you eliminate tax withholdings for future contracts so that you don&#8217;t need to wait at the end of the year to file a return and get your refund.<\/p>\n\n<p>Note that the tax law and the tax treaties have multiple clauses and interpretations, and that I cannot guarantee the tax treatment unless we have all the facts. This can be done through consultation. Also, please note that all states have their own tax code. Some of them do follow the tax treaty and others don&#8217;t. It will be important to know the state(s) you will make business in to validate the status.  <\/p>\n\n<p>Regards, <\/p>\n\n<p>J\u00e9r\u00e9my Levasseur<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I have a question for you&#8230;<br \/>\nIt\u2019s been ages since I last worked as a self-employed person.<br \/>\nI worked for two clients in the USA in 2021, I was not an employee for their US company.<br \/>\nI am confident I don&#8217;t have to file any USA tax returns.<br \/>\nCould you confirm this?<\/p>\n","protected":false},"author":16,"featured_media":8951,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[314],"tags":[364,365],"class_list":["post-8955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-us-taxation","tag-american-taxation","tag-u-s-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Self-employed income from the USA earned by a canadian resident - Effisca<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.effisca.com\/en\/self-employed-income-from-the-usa-earned-by-a-canadian-resident\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Self-employed income from the USA earned by a canadian resident - Effisca\" \/>\n<meta property=\"og:description\" content=\"I have a question for you... It\u2019s been ages since I last worked as a self-employed person. I worked for two clients in the USA in 2021, I was not an employee for their US company. I am confident I don&#039;t have to file any USA tax returns. 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Fisc.) de l\u2019Universit\u00e9 de Sherbrooke afin de d\u00e9velopper davantage ses comp\u00e9tences fiscales transfrontali\u00e8res. Il poss\u00e8de le titre d\u2019Enrolled Agent (EA), ce qui lui octroie le privil\u00e8ge de repr\u00e9senter les contribuables devant l'Internal Revenue Service (IRS). Ce titre lui a d\u2019ailleurs permis de se sp\u00e9cialiser en fiscalit\u00e9 am\u00e9ricaine au cours des derni\u00e8res ann\u00e9es. Reconnu pour son approche humaine et son service personnalis\u00e9, J\u00e9r\u00e9my poss\u00e8de une grande capacit\u00e9 d\u2019adaptation. 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