Form NR73 is how you ask the CRA for its opinion on your residency status for income tax purposes when you've left, or plan to leave, Canada temporarily or permanently. You describe your reasons for leaving, the ties you keep in Canada and the ties you build abroad, and the CRA tells you whether it sees you as a factual resident, a deemed resident or a non-resident.
Everything below comes from the 2024 version of Form NR73, its CRA form page and the CRA's residency status guidance, as of October 2026.
Do you need to file NR73?
You don't have to complete NR73 if you usually live in Canada and you're leaving for a weekend or a short trip. It's for people whose status is unclear: a work posting abroad, a move with a partner, a long study period, retirement overseas. The CRA's own residency tool sends people to NR73 when they want an official residency determination.
Moving the other way? The form for people entering Canada is NR74, not NR73.
What the CRA weighs on the form
| Section | What it asks |
|---|---|
| Leaving Canada | Why you left (employment, retirement, study, a spouse leaving and so on) and how long you expect to be away |
| Usual residency | Whether you usually live in Canada or another country |
| Relationship | The residency status of a spouse, partner or parent you're joining abroad |
| Employment | Who employs you abroad, whether it's a Canadian employer, and whether your job in Canada is kept for you |
| Statement of residency | Whether a tax treaty makes you resident in the other country, and whether you're taxed there on world income |
| Ties in Canada | A spouse or dependants staying, a home you keep or rent out, cars, bank accounts, credit cards, memberships, insurance and more |
| Intention and visits | Whether you intend to come back to live, and how often you'll visit |
The ties that decide most cases
The form spends most of its pages on ties, and that's the point people miss. If your spouse or common-law partner stays in Canada, if you leave children or dependants here, or if you keep a dwelling suitable for year-round use, those weigh heavily. The form asks whether you'll keep that home vacant, rent it to someone at arm's length or let it to someone you're related to, because the answer changes the picture.
Smaller ties add up too. Canadian bank accounts and credit cards, a provincial health plan, a driver's licence, club memberships and even newspaper subscriptions sent to a Canadian address are all on the form. The CRA may also ask for proof that you're resident and taxed in the other country, such as a copy of a foreign tax return or notice of assessment, or a US Form 6166.
Factual, deemed or non-resident
The CRA's guidance says the most important thing is whether you keep or establish significant residential ties with Canada: a home, a spouse or common-law partner, and dependants. Secondary ties, such as bank accounts, a driver's licence and provincial health coverage, can also be relevant. You may be a deemed resident if you don't have significant ties but stayed in Canada for 183 or more days in the year. And you may be a deemed non-resident if a tax treaty makes you resident in the other country even though you still have significant ties here. Government employees posted abroad, including members of the Canadian Forces, are usually treated as resident.
Why the answer matters
If the CRA decides you're a non-resident, the form spells out what follows: you're expected to pay or post acceptable security for departure tax, and you should tell Canadian financial institutions that pay you that you may be subject to non-resident withholding tax on income such as dividends. Guide T4061 and Form T1161, List of Properties by an Emigrant of Canada, cover those steps. Non-resident withholding then shows up each year on an NR4 slip.
If you're found to still be a factual resident, you keep filing a Canadian return on your world income, and you'd claim credit for foreign tax on Form T2209 with your T1 General.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
How to fill in and send NR73
- Complete one form for each date you left Canada. A list of dates and a letter of explanation are acceptable if they give enough information.
- Give all the facts, including the ties you'd rather not mention. A partial picture only gets you a partial opinion.
- Attach a copy of your employment contract if you have one, or say whether your Canadian job is being kept for you.
- Send it online through My Account or Represent a Client using the Submit documents service, by mail to the Sudbury Tax Centre, PO Box 20000, Station A, Sudbury ON P3A 5C1, or by fax to 705-671-0794.
If you need help, the form points to Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status, and the CRA's international line: 1-800-959-8281 from Canada and the US, or 613-940-8495 from elsewhere, where collect calls are accepted.
The verdict
NR73 is worth filing when the honest answer to whether you've left is 'it depends'. Fill it in completely, especially the ties section, because the CRA's opinion is only as good as the facts you give it. If a spouse, children or a year-round home stay in Canada, expect the answer to lean toward resident, and plan your filing around that.
Frequently asked questions
What is Form NR73 used for?
To ask the CRA for its opinion on your residency status for income tax purposes when you've left, or plan to leave, Canada temporarily or permanently.
Is NR73 compulsory when you leave Canada?
No. You don't have to complete it if you usually live in Canada and are leaving for a weekend or short trip. It's for people who need help determining their status.
Where do I send Form NR73?
Online through My Account or Represent a Client using Submit documents, by mail to the Sudbury Tax Centre, or by fax to 705-671-0794.
What form do I use when moving to Canada?
Form NR74 is the one for people entering Canada. NR73 is for leaving.
What happens if the CRA says I'm a non-resident?
You're expected to pay or post security for departure tax and tell Canadian financial institutions that pay you that non-resident withholding tax may apply.
