Self-employment Tax: Even though the Canadian company doesn't issue a 1099,you are still responsible for reporting all your income, including this, on your US tax return.
Yes, a non-U.S. citizen can be an independent contractor for a U.S. company. This is a key point in understanding how can a US company hire a foreign independent contractor.
1099s for US Contractors Abroad You will then use these forms to report your worldwide income on your US tax return. Foreign clients may not be required to send you a Form 1099. In that case, you will be responsible for tracking your own income so you can report it accurately on your US taxes.
Ing to IRS rules, any business “engaged in trade or business” with a U.S. citizen individual (freelancer / independent contractor), a U.S. business, or a foreign business with a U.S. citizen owner may be required to file a 1099 with the IRS, per the rules outlined above.