Deposit interest из американского банка.

[blanko27]

Набежал у меня мелкий deposit interest с давнишнего saving account в американском банке и из банка прислали бумагу об этом. Теперь вопрос: кому я должен заплатить налог за этот доход - Канаде или US?

[Pronik]

Вот что я нарыл - Publication 519 IRS:

Resident and nonresident aliens are allowed
exclusions from gross income if they meet cer-
tain conditions. An exclusion from gross income
is generally income you receive that is not in-
cluded in your U.S. income and is not subject to
U.S. tax.

Nonresident aliens can exclude the following
items from their gross income:

Interest Income
U.S. source interest income that is not con-
nected with a U.S. trade or business is excluded
from income if it is from:
• Deposits (including certificates of deposit)
with persons in the banking business,
• Deposits or withdrawable accounts with
mutual savings banks, cooperative banks,
credit unions, domestic building and loan
associations, and other savings institu-
tions chartered and supervised as savings
and loan or similar associations under fed-
eral or state law (if the interest paid or
credited can be deducted by the associa-
tion)

[blanko27]

Спасибо, Pronik!
Заковыристая фраза какая:

U.S. source interest income that is not connected with a U.S. trade or business is excluded from income if it is from: