Canadian / US Taxes - Dual Status

Hi

So I know I am super-late on the tax stuff, but I have a bunch of questions.

I am a Canadian Citizen, who lived in the US for all of 2009. From Jan 1 - October 1 I was under F-1 status working under OPT. On October 1 I transferred to an H1-B visa. On December 23rd I quit my job in the US to move back to Canada, and thus lost all status in the US. In 2009 I only earned income in the US.

So - I think I need to file taxes in the US as a non-resident alien - Form 1040NR. Is that correct? Or do I become a resident b/c I switched to an H1-B and met the substantial presence test or whatever it is called (in the US more than 183 days).

Also - do I need to file a Canadian tax return? I have seen that other posts recommend people file a Canadian leaving tax return to cut residency ties with Canada, but since I have moved back (and am now employed in Canada) I am not sure if I am able to do this.

Any assistance would be GREATLY appreciated.

Thanks in advance

Christine

Only your days in H1 can count towards SPT, so, no you did not meet SPT, so should file 1040NR reporting US-source income.

In Canada you never reawlly left, so should report all world income as before, and take credit for US taxes as foreign tax credit.