As a Canadian independent contractor working in the United States, you have several options to legally work in the U.S. Here are three common pathways:

B-1 Visa: You can enter the U.S. on a B-1 Business Visitor visa. This visa allows you to engage in certain business activities, such as attending meetings, conferences, or negotiating contracts. However, you cannot perform actual work or be employed by a U.S. company. This option is suitable if your work requires short-term visits and you will primarily be working remotely from Canada.

TN Visa: The TN (Trade NAFTA) visa is available under the North American Free Trade Agreement (NAFTA), which grants qualified Canadian professionals temporary work authorization in the U.S. To be eligible for a TN visa, you must work in one of the listed professions, including computer systems analysts, engineers, and scientists. You will need a job offer from a U.S. employer and meet specific educational and experience requirements.

E-2 Visa: If you plan to establish your own business in the U.S., you may consider the E-2 Treaty Investor visa. This visa allows Canadians to invest a substantial amount of capital in a U.S. business and operate it. The business must be actively engaged in commercial activities, and you should have a controlling stake in the enterprise. The E-2 visa is more suitable for individuals seeking to establish a long-term presence in the U.S.

It's crucial to consult with an immigration attorney who specializes in U.S. immigration laws to determine the best option for your specific situation. They can guide you through the application process, ensure compliance with all requirements, and address any concerns or questions you may have.

Additionally, it's essential to consider tax implications, such as the potential need to file taxes in both Canada and the U.S. Consult with a tax professional who can advise you on the tax obligations and any tax treaties that may exist between the two countries.

Note that immigration laws and regulations can change, so it's important to stay updated on the latest information and seek professional guidance to ensure compliance with the current requirements.