I operate a business on the Canadian border and hire Canadian employees to fill positions that I am unable to fill with US workers. Our community is issolated from the continental US and there seem to be special conditions attached to this visa for our community, one being that the workers are not allowed to live in the US but must commute from and return to Canada each shift. Canadian workers are exempt from Washington State unemployment. Am I required to pay FUTC for these non resident temporary employees?