Hi there,
Generally speaking, if you move to the US on a permanent basis and maintain no primary ties to Canada (house available for your personal use, children, spouse), then you are a non-resident of Canada and a resident of the US. As a non-resident of Canada, you must pay a non-resident tax equal to 25% of the gross rents collected, which you can recover by filing a Section 216 Return with the CRA. As a tax resident of the US, you are taxable on your global income, including net rental income (i.e. rents in excess of expenses). To avoid double taxation, claim a foreign tax credit as a reduction of your US tax liability in respect of the tax paid to the CRA (as per the 216 tax filing).
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