I have just retired from the Canadian government, and will leave to work in Florida, USA, later this month for a Canadian based company which sends me there to work for its branch there. I intend to sell my Canadian house, buy a house in Florida and my wife will live with me there. It is possible that Canada considers me as a non resident (with my principal residence being in Florida and my wife lives with me there, etc). As an expatriate, will I be considered as a US resident and pay US tax on my employment income paid by my Canadian employer?