In 2018 in the summer, I'm planning to move from Canada to the U.S. I'm a citizen of Ukraine.
I would spend more than 183 days in Canada in 2018 and have an employer, but by the end of the year I will have no ties to the country — no job, no family in Canada, no houses, etc.
At the end of 2018 I will have an employer in the U.S.
Most probably my tax rate would be 1-3% higher in the U.S., but might be 1-2% lower, depending on the situation.
What are the implications of that?
Of which countries would I be considered resident for tax purposes in 2018? If the U.S., do I have to pay tax on Canadian income for the first half of the year? If Canada, do I have to pay tax on U.S. income?