It does not work that way, saxon. Only a small portion of his income will be taxed in Canada. He will actually physically be in Canada about 90 days so his Canadian wages will be pro-rated to be subject to tax in Canada. There will be a large portion of his income paid in the state of Florida, Texas or Nevada prior to the season that will be subject only to 15% Canadian withholding tax and no state tax. If done right, a large portion will be allocated to an American annuity to be taxed at a later date. Many athletes skip this step. The rate of income tax in Ontario is comparable to the State of California or New York. Actually, for many years until the NDP took over, Alberta had the best income tax rate for those at the $2-3 million level.