If I marry a Canadian and file a U.S. joint tax return this year, if she remains in Canada pending an immigrant visa, does she have to file a joint tax return in Canada?

[Brainiac]

Would she need to file a Canadian tax return at all?  If so, does it have to be a joint return with me, a U.S. citizen, or could she file a separate Canadian return without me?

[Delphision · Accepted solution]

There is no joint filing in Canada.  As a resident of Canada, she will file a Canadian return.  She will report her marital status as married, and will report your net income.  She will use a Social insurance number of 000-000-000 for you and add your name and address as non-resident.  She does not report any of your income tax return details.  The net income figure is to enable the software to calculate her deductions correctly.

You can file a joint US return. 

[Brainiac]

Very helpful, thanks!

[rods-it2]

You said ... "She will report her marital status as married, and will report your net income." and "She does not report any of your income tax return details."

- does this mean, for this case, the U.S. citizen's income would not be taxed in Canada?