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I am a Canadian citizen who has studied in the U.S. with a J-1 visa since 5 years ago, which means that I have now become a resident alien. I am still studying (for an advanced degree) in the U.S. For the past 5 years as a nonresident alien, I have been using the Canada-US tax exempt treaty Article XV.

I have researched that some countries limit the number of years you can use the treaty, but I could not find anything for the Canada-US treaty, nor can I find what the treaty says about being a resident alien in the US.

So if I still qualify to use the treaty, should I just fill out a Form 8833 to get the exemption? Are there any other forms to fill out?

If I can get the exemption, Article XV states "such remuneration does not exceed ten thousand dollars ($10,000) in the currency of that other State", does that mean I can only get exempted up to $10k? So for example, if I earn $12k, I can only get $10k of exemption, leaving the $2k to be taxed in the U.S.?

  • Are you sure it was article XV? I cannot see how it applies to you. – littleadv Jul 28 '14 at 3:09
  • @littleadv, does it not apply to me anymore if I have made more than $10k in income? – balabala Jul 28 '14 at 3:20
  • I don't think it ever applied to you. Based on what have you claimed it? – littleadv Jul 28 '14 at 3:35
  • littleadv, who do you think it applies to then? – balabala Jul 28 '14 at 19:52
  • It applies to people who move to the US on a temporary (up to 6 months) assignment from their Canadian employer. I think you had no right to claim this article as a student, the only article relevant to you is XX. – littleadv Jul 28 '14 at 20:52

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