B1 Visa for trade shows and fairs?

Hi there,

I own a small business in Canada, I do trade shows and fairs (selling different items). I want to do a few trade shows in the US. Should I be applying for a B1 visa? The B1 visa has a restriction stating I am not suppose to accept any money from any US based businesses.. so techically I am ok? I will be accepting money at my booth.

Also, how should I do my taxes? Do I have to pay taxes in both countries?

Please advise.
CC

You can attend trade shows in the US on B-1, but you can't operate a business there accepting money. You're allowed to enter to accept orders from customers whom you have an existing relationship with, but that doesn't sound like the situation here.

All US-source income is subject to US income taxes, how you file depends on the organization of your business. As a sole proprietor you would use 1040NR and file an 8840 with it (most likely), as a corporation you would use 1120-F and an 8833. Whether you need to do anything else depends on how long you are in the US and whether your business has a "permanent establishment" in the US, which means more than 50% of the work is done there or it is a fixed office or some type.

Basically at some point you have to register for an EIN, do payroll withholding etc. in the US as a US employer would. Depends on the nature of the business to a large extent.