14.3.1 [a] U.S Taxation of Canadian Residents on Personal Services IncomeUnder the Code, non-resident aliens who earn income in the U.S. are subject to federal income tax on the portion...
Gross income comes from following categories of income:
Interest, Dividends, Personal Services, Rentals, Royalties, Gains from disposition of property.
Leasing generates rental income....
Code Section 7701 (b)(2)(A)(iii)
U.S residency start date depends on two things:
ü Residency is established under the green card test.
ü Residency is established...