A$.$ Mr$.$ Schofeld is

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$$So$,$ commuting across the border for employment purposes is

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not considered sojourning.

considered sojourning.

Unless he is exempted by the$$ Canada$/$U$.$S$.$ tax$$ treaty, he is

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subject to Canadian taxation on the employment income earned in Canada.

subject to Canadian taxation on all of his income.

not subject to any Canadian taxation.