Canada-US Treaty exemption for Employees

• The Canada-US treaty provides an exemption from the U.S. tax for a non-resident alien employee who is a resident of Canada. If an employee meets the criteria below, they are not subject to U.S. tax on their employment income.
  
  1. The total remuneration earned in the U.S. as a non-resident alien for the year is equal or less than US$10,000; OR
  2. Both of the following conditions are met
     
     1. The employee is present in the U.S. for no more than 183 days in any 12-month period commencing or ending during the year, and
     2. The remuneration is not borne by a permanent establishment (PE) in the U.S.