There are income tax treaties between Canada and numerous countries, including the United States and United Kingdom, that affect the treatment of taxpayers with ties to, or sources of income in, both treaty countries.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."