NR74 is the CRA form you complete if you've entered Canada, or stayed here briefly, and need help working out whether you're a resident for income tax purposes. You describe your ties to Canada and to the other country, and the CRA gives you its opinion on your residency status. You fill in one for each date you enter Canada.
This guide follows Form NR74 E (24) and the CRA's newcomer and residency pages, as of October 2026.
Why residency matters
Residency, not citizenship or immigration status, decides how Canada taxes you. The CRA's newcomer guidance says you become a resident for income tax purposes when you have enough residential ties in Canada, and for most newcomers that starts on the first day they live here. A resident is taxed on world income from that date; a non-resident is generally taxed only on certain Canadian income. If your situation is borderline, such as a short contract or a family still abroad, NR74 gets you the CRA's view before you file.
The ties the CRA weighs
| Type | Examples the CRA gives |
|---|---|
| Significant residential ties | A home in Canada, a spouse or common-law partner in Canada, dependants in Canada |
| Secondary residential ties | A car or furniture, memberships, Canadian bank accounts or credit cards, a provincial driver's licence, a Canadian passport, provincial health insurance |
The CRA says whether you've established and kept significant residential ties is the most important factor. Its interactive residency page also points to Income Tax Folio S5-F1-C1 for the full rules.
What the form asks
- Identification: name, date of birth, citizenship, any SIN, individual tax number or temporary tax number, the province you'll live in and the date you entered.
- Addresses, and how long you expect to stay, or that you've entered permanently.
- Your usual residency, immigration status and any visa type and expiry date.
- Why you lived outside Canada, if you were a Canadian Forces member, embassy employee or similar, or their family.
- Previous Canadian residency and any ties you kept while away.
- Treaty questions: whether you're resident in the other country under a tax treaty and taxed there on world income.
- Your ties in Canada and in the other country, and why you're here: work, sport, education or other.
The ties-abroad section goes into detail, down to post office boxes, safety deposit boxes and business relationships in other countries. Give all the facts: the form says a list of dates and a letter of explanation are acceptable if there's enough detail, and a CRA agent will write to you if anything's missing.
Treaty residents need proof
If you say you're resident in another country under a tax treaty, the form warns that the CRA may ask for confirmation from that country's government, or proof that your income is taxed there, such as a foreign tax return, a notice of assessment or a US Form 6166 certification of US tax residency. Ask for it early, because foreign tax offices can be slow.
How to send it
| Method | Details |
|---|---|
| Online | Scan and upload through My Account or Represent a Client, using Submit documents |
| Sudbury Tax Centre, PO Box 20000, Station A, Sudbury ON P3A 5C1 | |
| Fax | 705-671-0794 |
For help, the form gives the CRA's numbers as 1-800-959-8281 from Canada and the United States, or 613-940-8495 from elsewhere, with collect calls accepted.
NR74 or NR73?
NR74 is for people entering Canada. If you're leaving, or already living abroad, the mirror form is NR73, determination of residency status (leaving Canada). The CRA's residency page sends people to whichever matches the direction of travel.
It's an opinion, not a ruling
The certification says the CRA uses the information to give an opinion on your residency status, and you should contact the CRA if your situation changes. That opinion carries weight, but it rests on what you told them, so keep the answers accurate and update the CRA when your family arrives or your contract ends.
Your first return
The CRA's newcomer page says you don't need to file until the year after you become resident: someone who arrived in 2025 files the 2025 T1 General return by April 30, 2026. Applying for benefits and credits as a new resident is a separate step.
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Mistakes to avoid
- Sending one form for several separate entries without the dates and an explanation.
- Leaving the ties-abroad section half filled in: the CRA can only weigh what you tell it.
- Claiming treaty residence elsewhere without being ready to prove it.
- Forgetting to tell the CRA when your circumstances change after it gives its opinion.
The form also asks whether you want the CRA to update your mailing address to your Canadian address for all future correspondence, so decide that before you sign. It also asks you to list the countries other than Canada you visited during the year, with how long you spent in each and why, so check your travel dates against your passport stamps first.
The verdict
Most newcomers don't need NR74, because a home, a partner and a job here make the answer obvious. It's worth filing when you're between countries: a fixed-term contract, a family still abroad, or a treaty claim. Answer every section, attach treaty proof if you're claiming it, and keep the CRA's opinion with your tax records.
Frequently asked questions
What is Form NR74?
It's the CRA form for people who entered or stayed briefly in Canada and want the CRA's opinion on whether they're resident for income tax purposes.
Do I need to file NR74?
Only if you need help determining your residency status. Many newcomers with a home, family and job in Canada are clearly resident without it.
How many NR74 forms do I complete?
Complete the form for each date you enter Canada, although a list of dates and a letter of explanation are acceptable if they give enough information.
Where do I send NR74?
Upload it through My Account or Represent a Client, mail it to the Sudbury Tax Centre, or fax it to 705-671-0794.
What's the difference between NR73 and NR74?
NR74 is for people entering Canada, and NR73 is for people leaving Canada or living abroad.
When do I become a resident of Canada for tax?
When you have enough residential ties in Canada, which for most newcomers starts on the first day they live here.
