Are you a Canadian who spends your winters in the southern United States, or occasionallyconducts work in the US? Many Canadians do not know that they need a work visa to legallyconduct business during their stay in the United States. Even more worrisome is that they don'tknow that they may be required to file taxes with the IRS. This law also applies to thosetelecommuting from the US for Canadian businesses. The consequences of declining to pay taxesor not obtaining a work visa can be severe. One could end up being declared an illegal immigrantand being deported!