Intermittent Work - TN Required?

[Axeman21]

I am wondering if a TN is required for the following sub consultant:

The job has a specific time frame, e.g. 18 months, and wishes to engage a sub consultant who is based in Canada (and is Canadian). It would not require the Canadian worker to live in the US, but rather simply to attend meetings once or twice a month for a day at a time. The worker would then use the data collected at those meetings to provide documentation or analysis,working from Canada. This is on a sub-consultant basis. Payment comes from the main consultant, a US company. For what it is worth, income would be claimed in Canada under the tax treaty, with a US income tax form also filed each year by the sub consultant.

All other aspects of the TN process would be met, e.g. Job description, professional qualifications, etc.

Thanks.

 

[nelsona]

Your subject title is a little misleading. This is not intermittent work, but rather, occasional visits to the US, for meetings, which would be quite fine under B1. Work in US which not covered under B1 -- like the work you describe him doing in Canada -- would require work authorization whether it was for a day, a month, or years.

But if you would like him to perform this work in US, you could easily get him a TN, assuming the work and his education qualifies for TN.

 

[Axeman21]

Thank you. I'll look into the B1 requirements.

 

[nelsona]

btw, under either arrangement, the Cdn would not owe any tax in US.