I am a PR in Canada as Korean citizen. I have to work in US with H1-B visa, but my family is living in Canada. Should I file both US and Canada for income tax report?

It all depends on a few things:

 a) Your residency status and what ties you have left to Canada

 b) the type of income you may or may not need to report, and

 c) the foreign country in question, as we may or may not have a tax treaty with them. 

Since you are referring to the USA, we know we have a double taxation treaty with them. So this may allow you to get a Foreign Tax Credit, based on the taxes paid to the USA and based on the date you left Canada.

So there are many variables here, please take the time to review the links provided below for further assistance and guidance on filing your Canadian Tax Return:

• Tax Tip: Do Canadian Citizens Living in the US Need to File Income Taxes in Canada?
• Canadian Tax Obligations If You Live Outside of Canada
• How to File Taxes if You Left Canada During the Tax Year

For a definite answer, you may want to contact the Canada Revenue Agency (CRA).

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