A little background first: We (myself and my spouse) were resident aliens (for tax purposes) until June 2018 on a F1 visa. We left USA and moved to Canada in June 2018 (less than 183 days in 2018), established a home in Canada. We aren't citizens of either USA or Canada and do not have dependents.
Here is what my income looked like
US Employer Income (while residing in USA) : x-a
US Employer Income (while residing in Canada): x-b
Contract work as a consultant (while residing in Canada, but for a US client): y
Canadian Employer income (while residing in Canada, from a Canadian company): z
Here is why my spouses income looked like:
US Employer Income (while residing in USA) : m-a
US Employer Income (while residing in Canada): m-b
Canadian Employer income (while residing in Canada, from a Canadian company): n
Now for the questions:
After reading a bit on dual status filing (on this forum and on IRS's instructions for 1040, 1040NR-EZ, I am not sure how to proceed.
How (and to who - IRS pr CRA) do I report income based on consulting (income y). To IRS or CRA?
Do our ECI incomes (x-a+x-b and m-a and m-b) get taxes at the non-resident rates? or does x-a and m-a get taxed as resident rates, and x-b and m-b get taxed at non-resident rates?
If I am filing as dual status non-resident, should the income I made by consulting (income z) ,while residing in Canada but from a US client (to whom I provided a W8-BEN), be reported to IRS or CRA?