Client from Canada but Maine Resident now

[Absolut]

Client is married to a US citizen. Nick moved here from Canada in May 2007 on a K3 visa and became a permanent US resident in October 2007. Nick is a Canadian citizen, will he have to pay Canadian taxes on his US earnings?

I know they have to file jointly for immigration purposes they must see that they file thier taxes together. Does anyone know how to file them in Canada?

My first thought is that he is now a US resident, so I file them jointly for federal and jointly for Maine? Correct?

All his income will be from the US I believe, if not do I take the Canadian earned money and only report it to Canada, not US?

Thank you for any help on this.

[equinecpa]

Nick moved here in Oct 2007 therefore he will be deemed to be a Cdn resident for 2007. He will need to file in the US and Canada.

In the US you must report worldwide income and then take foreign taxes as credits.

As a deemed resident of Canada he will also have to report worldwide taxable income for Cdn purposes.

Note due to tax treaties there should not be double taxation.