A Canadian [citizen] independent contractor, living in Canada, will take on a US client. The contractor is operating under their sole proprietorship business name which is distinct from their actual name (not sure if that impacts the situation or not). The contractor had previously lived and been employed full-time in the US so he has a SSN and US bank account.
Should the contractor provide the client with the bank details of a US account (then transfer up into Canada) or a Canadian account?
Of particular interest here is how the decision affects a US income tax return, as well as residency determination in the US.
Update: The contractor is not a US citizen.
Possibly related (very close match but does not specify Canada): Receiving money in US for work performed overseas