Wife is a non-resident

[lostcanadian]

My wife lived in the USA for the full-year as a non-resident and made 100k USD during that time. For the UFILE online, would I convert the 100k USD to 133K CAD and enter it on here or leave it blank since it was earned in the USA? 

-Does the CRA already have on your spouse or common-law partner account an approved Form T2201? - Would this be no since she doesn't have disability?

-What is OSI-adjusted net income (T1206, line 6)

Also, for my W2 income, I earned it all in the USA as a non-resident, how do I report that?

[Maggie3]

Hello lostcanadian,
 

(Disclaimer: the information you provided is not sufficient to provide an accurate response. We recommend that you contact our office at "help@ufile.ca"  or  you seek the advice of a professional tax preparer or accountant. This is a public forum, and no personal information should be provided in this venue).

(1). Whether your spouse reports her US income depends on the residency status in Canada and if she is a US citizen or a green card holder?  To know whether to report your spouse’s income, please refer to the link below to the CRA website:

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/non-residents-canada.html#rsdncstts

(2). In UFile, if you are claiming a disability amount, and are not transferring the amount to your spouse, then you may answer “No” or leave the field blank.

(3). TOSI stands for Tax On Split Income - As a specified individual, the amount that you include as a deduction at line 23200 of your return in respect of your split income must be added back to your net income for the purpose of calculating these amounts, is adjusted net income.

For more information on this topic, please refer to the link below:

https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/income-sprinkling/frequently-asked-questions-income-sprinkling.html

(4). If you maintained residential ties to Canada, you must report your world income on your Canadian return in Canadian dollars. The amount is entered on line 10100 of the Federal return.

Assuming your employer is foreign, (not Canadian), enter your income:

1- On the Interview tab", select "Interview setup".

2- On the right-hand side of the screen, go to the "Investment income and expenses" group and check the box for "Foreign income and foreign property (T1135)" and click "Next" at the bottom of the page.

3- Return to the left side menu of the "Interview tab" and select "Foreign income & property" and on the new page generated to your right, choose "Foreign employment income".

4- Indicate the source of the income as well as the exchange rate to be applied.

5- On the line "Do you wish to use the overseas employment tax credit schedule T626?", answer "No" because your income is not on a T4 slip.

6- For the line "Foreign employment income not entered on a T4 page", enter the income earned outside of Canada.

7- Enter additional information if necessary.
8- On the line "Limit of foreign tax credit and deduction (T2209)", choose the option relevant to your situation in the drop down menu.

For more information, please consult the CRA's Information Bulletin "IT- 497" by clicking on the following link:

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it497r4.html

For residents of Quebec, please visit the following Revenu Québec link:

https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-772-v/