I am an Indian citizen currently working as a researcher on an H1-B visa in the US. Prior to that (Jan 12,2023-October 31, 2023), I was a resident in Canada and will be considered a resident for tax year 2023 in Canada. For tax year 2023 in the US, I am a non-resident alien since I do not qualify for the substantial presence test.
Based on this situation, what should I put as my permanent address on Line 3 of the W8-BEN form which my bank has requested for? I understand that the situation complicates if I want to avail tax treaty benefits with Canada. For the Form-8233 that I submitted for my employer, my residence for tax treaty benefits was determined to be Canada. The instructions for form 8233 specifically mention: "However, if you are claiming a benefit under the student/trainee or teacher/researcher article of a treaty, you generally only need to have been a resident of the treaty country immediately before (or at the time) you came to the United States."
Will this also apply for the W8-BEN case? Note that the instructions for W8-BEN do not mention any such thing as mentioned above. Should I just put my permanent Indian address and avoid any treaty benefits all together? In case I want to avail tax treaty benefits, what should the permanent residence country be on the W8-BEN form based on my situation.