My client, who is a US citizen, brought a Canadian "W-2" form for fees that were paid to him for a short job in Montreal. The client spent less than a week in Canada doing the work.
We have Form T4A-NR from the Canadian Revenue Agency showing the gross (less than $2000), withholding, and net, and the amounts are in Canadian dollars. Canadian income tax was withheld from the gross income at 15%. The form is in French, but the meanings are fairly obvious.
The company also gave us the converted US dollar amounts for our reporting. We will pick the USD income up on his 1040.
As near as I can tell from the Canadian instructions, we did not need to file a Canadian tax return.
Can someone who is nearer to the Canadian border and deals with these issues give advice about the Canadian filing requirement? We don't want to mess this up, and aren't finding solid answers here.