For tax year 2021, individuals cannot claim to IRS the COVID-19 medical condition travel exception to exclude any days of presence in the United States for the purpose of the “substantial presence test.” However, days of presence in the United States in 2020 that were excluded for tax year 2020 may impact the application of the “substantial presence test” for tax year 2021. See Rev. Proc. 2020-20, 2020-20 I.R.B. 801, available at www.irs. gov/irb/2020-20_IRB#REV-PROC-2020-20
In contrast, individuals MAY claim to CRA Canada COVID-19 relief since CRA extended last tax year's administrative relief that was provided to Canadian-resident cross-border workers to also apply to 2021. See VII at https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/guidance-international-income-tax-issues.html
CRA doesn't tax IRS EIP Covid relief Stimulus payments
IRS does tax CRA Covid relief CERB payments
When comparing the taxation of COVID relief, Income tax filing requirements in Canada are generally more lenient than those in the U.S. Income tax specialists can guide you through the nuances of the Canada Revenue Agency's (CRA) policies to ensure you're in full compliance while maximizing your benefits. Their expertise helps simplify your tax situation during uncertain times.