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Person moves from US to Canada, in April. They are not US Citizen/PR. They pass substantial presence test for US but they also pass tax residency for Canada (as 183 days).
The person kept getting payed via US payroll.
In this case is the person dual resident ? (i.e. 1040 till April, and 1040NR after that?)
Can person claim back all the taxes withheld, social security withheld and medicare withheld ?
If the person moved to Canada permanently, then he is a factual resident of Canada, starting from the date he moved to Canada. For US purposes, he will be a resident up to the date of departure, and a non-resident thereafter. This is assuming that the Person did not keep any primary ties with the US.
He/she cannot recover US payroll taxes deducted and he/she should file a Dual Status Return with a Statement of Termination of Residency with the IRS. In addition, the person should file a Part-Year Resident Return with the CRA.
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