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Temporary assignment of an employee from Canada to the United States

This article is the fourth and final part in a series examining the Canadian and U.S. income tax implications of the temporary assignment of an employee from Canada to the U.S. Specifically, these articles address the situation of an employee remaining employed by a Canadian entity, but temporarily assigned to work in the U.S. Our previous articles (the Winter, Spring and Summer 2015 U.S Tax Alerts) examined the importance of the determination of “residency” for personal income tax purposes, the Canadian and U.S personal tax liabilities based on different residency scenarios and the concept of “tax equalization.” This article examines select corporate payroll issues associated with a short-term assignment.

Mike Hayward Dec 8, 2015