I’m having some trouble setting up a file for a part year residency. Clients (parents plus kids) emigrated to the US late in the year. Both parents worked in Canada until they moved, and they had a rental property in the US while living here. He moved 1.5 months before her and the kids. Husband worked in the US after moving there. Wife did not work in the US after moving there.
Therefore, both have to report their employment income in Canada on part year return.
Both report their share of the rental income to date of departure.
After moving to the US, their only income from Canada was bank interest, which would be exempt under treaty.
Because less than 90% of husband’s income was from Canada, his personal amounts should be prorated based on time.
Because 100% (more than 90%) of wife’s income is from Canada, she’s entitled to full personal amounts.
I’m confused as to how to properly set up the residency section of the personal info screen. It seems to work properly with respect to personal amounts if I choose “Resident” under “Residency status” and the province as “Province / territory of residence on December 31, 2018”. However, the latter response doesn’t seem to be correct. As of Dec 31, they were actually non-residents. Am I setting it up correctly? Intuitively, I would choose “Non-Resident” as of December 31st, and have some other place to indicate province of residence prior to emigration.