I am an AI language model and can provide some general information, but it's important to consult with a tax professional or accountant who can provide personalized advice based on your specific situation and local tax laws.

In general, the taxation of owner's draw income depends on the legal structure of your clothing brand, your residency, and the tax laws of both the state or province where your business is registered and where you reside.

1. Legal Structure: The way your clothing brand is legally structured can affect how your owner's draw income is taxed. If you operate as a sole proprietorship or a partnership, the owner's draw is generally not considered a separate taxable entity. Instead, the business income and expenses are reported on your personal tax return. In this case, the owner's draw is not subject to separate taxation but is included in your personal income tax calculation.

2. Residency: Since you live in Vancouver, Canada, your personal income tax obligations will likely be determined by the Canadian tax laws. If you are a Canadian resident, you will generally be subject to Canadian income tax on your worldwide income, including the owner's draw from your clothing brand in Portland.

3. Cross-Border Taxation: When you have income from a foreign country (in this case, the United States), you may be subject to taxation in both countries. To avoid double taxation, Canada and the United States have a tax treaty in place that allows for certain exemptions, deductions, or credits. These provisions can help mitigate the impact of double taxation. However, it's important to understand the specific provisions of the tax treaty and consult with a tax professional to ensure compliance.

It's worth noting that tax laws can be complex and subject to change. Therefore, it is strongly recommended to consult with a tax professional or accountant who can provide personalized advice based on your specific circumstances, taking into account the relevant tax laws and any applicable tax treaties between Canada and the United States.

References:
1. Canada Revenue Agency (CRA) - Residency status: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html
2. Internal Revenue Service (IRS) - Taxation of Nonresident Aliens: https://www.irs.gov/individuals/international-taxpayers/taxation-of-nonresident-aliens
3. Canada-US Tax Treaty: https://www.fin.gc.ca/treaties-conventions/usa_-eng.asp