US Tax Guide for Aliens has comprehensive information.

http://www.canuckabroad.com/living-abroad/dealing-with-taxes-when-living...

http://www.thelaw.com/forums/archive/index.php/t-3680.html

http://www.canuckabroad.com/forums/how-long-canadian-citizens-stay-in-st...

http://www.canuckabroad.com/forums/canadian-resident-how-to-buy-a-home-i...

http://www.canuckabroad.com/forums/canadian-working-in-usa-taxes-vt6822....

http://www.canuckabroad.com/forums/self-employment-and-tn-vt6811.html

W-8 BEN form
* entitled Certificate of Foreign Status of Beneficial Owner for US Tax Withholding
* used by foreign individuals to certify their non-American status
* establishes that one is a foreign, non-resident alien or foreign national performing work outside the United States
* claim tax treaty benefits such as a lower amount of tax withholding from dividends paid by U.S. corporations
* form given to the withholding agent such as a stock broker, bank, employer, not to the IRS.
* Non-US affiliates have to declare their earnings to their respective tax bodies and be taxed accordingly in their home country.

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Mortgages in States

Rates tend to be higher than the ones offered American citizens
Downpayments are 30%
A copy of your passport is needed
We need to track the funds for down payment - usually 2 months of bank statements is sufficient

You can open a bank account in the US, it's just they need the SSN for any interest payments, but you can use a TIN. http://www.irs.gov/individuals/article/ ... 87,00.html

Make sure you file a W-8 so they don't withhold the tax. But you have to declare it on your T-1 in Canada.

ITIN
1-800-829-1040
http://www.irs.gov/individuals/article/0,,id=96287,00.html

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Canada-US Tax Treaty Protection Taxes

It is very important to note that the tax treaty provisions override or modify U.S. (and Canadian) tax laws. Thus, even though a long term Canadian visitor may be considered a U.S. resident under U.S. tax law, dual resident status may be avoided by invoking the treaty. The treaty mandates that a dual resident taxpayer be treated as resident in only one, not both, countries under the “tie-breaker” rule set forth in Article IV.2. which provides that: the individual is deemed a resident of the country in which he has a “permanent home;” if he has a permanent home in both or neither, he is a resident of the country in which he has his “center of vital interests;” if he has his center of vital interests in both or neither, he is a resident of the country in which he has his “habitual abode;” if he has his habitual abode in both or neither, he is a resident of the country of which he is a citizen;” and finally, if he is a citizen of both or neither, he is a resident of the country as agreed to by U.S. and Canadian tax authorities. Form 8833 Required - Even though this alternative may avoid having to rely on timely filing Form 8840, the IRS requires timely filing of Form 8833 “Treaty-Based Return Position.”
bernard
http://www.canuckabroad.com/forums/us-non-resident-tax-implications-for-...

Frankly I wouldn't worry about it if you're just visiting the US though. The substantial presence test is only an indicator of where you're resident for tax purposes, it's not the final word on it, it's just one thing the IRS considers. If you clearly have closer ties to another country and clearly have non-immigrant intent then you're not resident for tax purposes. You need to pay taxes on US-source income, but ordinary things like bank interest are exempt anyway. The thing you would most likely get hit with is if you rented out your property, then you would have to pay US income taxes on that income and have to file a 1040NR.

Read IRS publication 519.

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http://www.upenn.edu/pennpress/about/taxforms.html

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http://www.irs.gov/businesses/international/article/0,,id=96739,00.html
Search for country, then article number for 'independent personal services'
Enter "independent personal services" as the explanation.

http://forums.digitalpoint.com/showthread.php?t=159914