I have a client who is married to a US citizen. She is legally resident in both countries for tax purposes because of the different criteria.
She and her husband filed a single US tax return as “married filing jointly” so their US income taxes are assessed together. Can she claim an amount for US tax paid, if so how should that amount be calculated?
That all depends on the sourcing of her income in Canada and US and their residency status for tax purposed in Canada. Different income types have different sourcing rules in each countries. The treaty also needs to be considered. So the short answer is she can claim a FTC on her T1 if she is reporting US source income on which US tax was paid. If she is a resident in Canada for tax purposes, her husband is likely in the same boat too.