I am a U.S. citizen and U.S. resident. In 2006 I will be working for fewer than 183 days/year in Canada for the Canadian subsidiary of my U.S. parent employer. The rest of the year, I will be working in the U.S. My job title is "General Manager" of the U.S. parent.

This work situation is likely to continue for the next 12 - 18 months. I have no "Canada" ties as defined by Canada revenue.

1. I presume that I will only owe US taxes on my income. Is this correct?
2. Will I need to apply for a work permit? Can I be classified as a "business visitor" for this period?

From the information that you have provided, it appears that you would be required to obtain a work permit as the position would constitute work in that it competes with a Canadian in the labour market.

You would need to contact a Canadian taxation specialist for information on your income tax liabilities.