A person can be considered a resident even if that person isn’t domiciled in Massachusetts. A resident is a person who maintains a permanent place of abode in Massachusetts and spends more than 183 days of the taxable year in Massachusetts.

Mass. Regs. Code tit. 830, § 62.5A.1(1).

Massachusetts doesn’t apply the foreign earned income exclusion.

Mass. Gen. L. ch. 62, § 2(a)(1)(C).

However, the state’s residents who are taxed on income earned in Canada or in any of its provinces are entitled to claim credit for such taxes after accounting for any federal credit.

Frequently Asked Questions and General Information for Nonresidents and Part-Year Residents (Dec. 1, 2010).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Canadian only

Treaty = Only for income

Due Date = April 15

Accepts Federal Extensions = Yes, if MA extension form is unavailable and no tax is due. Otherwise MA form M-4868