Cdns with H1B - questions about income tax in Canada

My husband & I are Canadians. My husband had always been working in the US on TN visa, but we used to live in Canada, therefore, we used to file both US and Canadian income taxes in the past.

1. In Oct. 2008, we moved to the US with an H1B status. He was still working in the US, and I was working in Canada. However, we were guided by one of the accountant in Canada that my husband didn't have to file income tax in Canada anymore since he moved. So he hasn't been filing income tax in Canada since 2008.
I did file income tax in Canada for myself only ever since.

- Was he supposed to file income tax in Canada in the past 3 years? If so, what should he do now?


2. As of Aug. 2010, I have no more income from employment in Canada, except for interests from savings account. I own a condo in Canada, but it's just left empty as a principal residence.

- Do I have to file income tax in Canada for 2011?
I have always been confused with my residency status, because I filed income tax in the US as a resident in US. And, I filed income tax in Canada as a resident in Canada for tax purpose because I still have residential ties in Canada.

-What am I supposed to do?
Would it be better off if I close my savings account (so that i will have no more income from any sources in canada), and get rid of the property I own in Canada?

I answer these Q's at a forum specifically for this at forums.serbinski.com, pleaase follow up there.
But, in short (kind of):
1. Once you moved from canada (you said you BOTH moved), even with you working, you should have both filed a departure return. You would need to look at your 2008 tax returns to see if they were done correctly, with departure date. You spouse is definitely non-resident since then, but woul dhave to have filed departure correctly.

2. Even if you were still resident of canada, now you are not, especially since sept 2010, so you should be filing a departure return at that point, fixing your 2010 return. For 2011 you would only file a return if you sell your cdn property.

You are a US tax resident, not a Cdn one. We can debate what date you bacem one (your husband became one in 2008). In any event, a Cdn non-resident cannot have a principla residence in canada, so your cdn house has become a cottage.

The fact that have a house and accounts are meaningless in this. Eventhe fact that you had a job in canada was not suffcient to make you Cdn resident. You are already non-resident.

The other problem you face is how you filed in US. See you at serbinski.