I am a Canadian citizen currently living in Canada.  I have been married to a U.S. citizen for 13 years.  My company is planning on filing an L-1 petition for me to transfer to their U.S. office in Connecticut. Once there, we plan on filing a Family based immigrant petition, with my wife sponsoring me.  If my wife is not working (i.e. a homemaker), can my income be solely considered in the calculation of ability to support (my income vastly exceeds the minimum)?  Since my wife has resided in Canada for 13 years, what Income Tax information would the INS need for her income records?  Do Canadian Tax Returns count?  Since both of my children are minors, and we are pursuing registering them as US citizens born out of country, they should not need to be mentioned on the affidavit as sponsored immigrants, correct?

Once you have acquired L-1 status and your wife has re-established her domicile in the United States you will presumably be living in the same U.S. household as her.  Under certain circumstances, sponsors may use the income of other household members (including the alien) in order to satisfy the affidavit of support's minimum income requirement.  According to the definition of "household income" contained in 8 CFR §213a.1, the sponsor may include the income of other individuals related to the sponsor by birth, marriage or adoption, as long as they have been living in the sponsor's residence for at least the last six months.  In your situation, your income can be included, but not until you have resided in the United States with your spouse for at least six months.   

The requirement of providing copies of past income tax returns with the affidavit of support refers to U.S. income tax returns, not Canadian ones.  Your wife must submit U.S. income tax returns or establish that she was not required to file such a return during the years in question.  As a U.S. citizen, she would have been required to file a U.S. tax return even if she was not residing in the United States.  If she has not done so, she will have to file prior to submitting the affidavit of support.  Of course, if her income during the last three years was so low that she was not required to file a U.S. return, she will not have to provide evidence of past returns.  However, the burden of establishing that she was not required to fall lies with her.  Perhaps she could provide the Canadian income tax returns (only to prove the amount of her income) and a letter from a U.S. accountant confirming that her income so low that no U.S. return had to be filed. 

Once they have obtained proof of U.S. citizenship, your children will not be included in the affidavit of support as sponsored immigrants.  However, they must be included in the determination of household size for the purpose of determining the poverty line for your family.

I am in the U.S. under the K-1 fiancee category.  I was married 8 months ago and 5 months ago I filed my I-485 for adjustment of status.  I am a Canadian citizen and I have been trying to find a way to visit my family while the I-485 is in process.  I have called INS several times and they told me I could visit for a short stay and return with no problems since I am a citizen.  They said all that was needed is an I-94 form, which is given at the border, and that advance parole was not needed.  Other times I was told the only way was to have an emergency and apply for advance parole.  What do I believe?

DO NOT LEAVE THE UNITED STATES WITHOUT ADVANCE PAROLE!  The INS representative that you spoke with was clearly wrong.  The only exception to the requirement of advance parole while your adjustment is pending applies to H and L nonimmigrants.  You are clearly not under either of these nonimmigrant categories.  If you depart from the United States without advance parole while your adjustment of status case is pending, you will not be permitted to re-enter the United States. 

Notwithstanding what you may have heard from the INS, you no longer have to show a personal or business emergency to obtain advance parole, at least not in adjustment of status cases.  A INS Memorandum (dated July 6, 1992) has clarified that advance parole authority in adjustment situations was intended to accommodate legitimate travel, that a requirement of emergent or extreme need is inappropriate, and that "travel for a bona fide business or personal reason should be considered as travel for any reason which is not contrary to law or public policy.'' 

You clearly did not have a lawyer represent you.  If you had, you would have advance parole and an open market employment authorization within the first month (probably even earlier).  In any event, you can still apply for advance parole now.  If you are unsure how to proceed, you may wish to retain an attorney to assist you. 

I am a U.S. permanent resident and my wife is a Canadian citizen.  I have already filled out the I-130 for her and we are waiting for the approval.  She is thinking of coming down in February to stay with me.  While she is there, she intends to look for work or go to school to obtain some legal status in the interim. The question is, if she is not be able to find work or go to school, is it legal for her to stay, or does she need to leave the country every 180 days?

Given the fact that your wife is currently the beneficiary of a family-based immigrant petition, she clearly has immigant intent.  This will preclude her from entering the United States under most categories, in particular as a visitor or as a student.  Therefore, your strategy of having her enter as a visitor will fail if the INS finds out about the pending petition.  Once they find out that she is coming to visit her husband who has permanent residence in the United States, they will definitely ask it. 

Even many nonimmigrant employment categories are out of the question if an alien has immigrant intent.  The two statutory exceptions are the H and L categories.  There is also some authority for permitting aliens with pending immigrant petitions to enter under the TN or E categories.  While there may be some opportunity to work in the United States prior to her acquiring permanent  residence, I cannot comment on her eligibility at this time. 

I am a Canadian citizen.  I applied for adjustment of status (I-485) under one of the employment-based immigrant categories last year.  I was in L-1A status at the time.  My L-1A status has since expired and I am working under an EAD.  Recently, another firm expressed an interest in hiring me. Can I leave my present employer without damaging my pending adjustment of status?  I married an American citizen in July 1998 after living and working in the U.S. for six years but since my employer had already started down the path of employment based immigration I just let it continue.

Your EAD arises from your pending adjustment application, which is based on an employment-based petition.  Your continuing intention to assume a permanent position with the original petitioner is essential to the continuing validity of your EAD.  If you quit with the intention of working for someone else, your previously approved petition is lost.  As a result, the basis for your adjustment of status application will no longer exist and your EAD will cease to be valid.  Of course, you could have your wife file an I-130 on your behalf, a new I-485, and a new EAD application.  However, I recommend staying with the original petitioner until you have a new EAD through your wife's petition.