Emigrant Tax Return – Not filed – Retroactive Filing.

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Janis (anonymous) Posted 2 days ago MadanCA Team edited answer 2 days ago

1. Left Canada in January, 2020, did not file an EMIGRANT return.
2. Wrongly filed as a Resident for 5 years – 2020, 2021, 2022, 2023, 2024.
3. No property in Canada, no RRSP, no TFSA, no stocks, no mutual funds, no rental income, no employment income in these 5 years.
4. Only have a Canadian Savings Account on which interest was received. All the 5 years. A T5 slip was also issued for all the 5 years. It should have been a NR4 slip, not T5 slip.
5. The interest received was below the Basic Personal Exemption Amount for each year.
6. Got GST/HST credit, Ontario Trillium Benefits, Carbon Rebate for all the 5 years.
7. In May 2025, wrote a Cover letter to CRA about my mistake and told them, I left Canada permanently in January, 2020 and mistakenly filed as Resident for 5 years. And want to pay back the Benefits I received by mistake.
8. Did not receive any correspondence from the CRA. But in My CRA Account, under Benefits and Credits – they have mentioned the over payment – month by month for the last 5 years and shows owing. That means they have accepted my cover letter and acted on it.
9. I have paid back ALL the benefits I received by mistake and now it says Zero balance.
10. Do I still have to correct my wrongly filed Resident returns for the last 5 years? Or was the cover letter enough?
11. If so. How do I do it? Do I just paper file a T1-ADJ1 for year 2020, and put January, 2020 as my departure date?
12. And CRA automatically drags it to 2021, 2022, 2023 and 2024 and reassess me and corrects the wrongly filed Resident return?
13. Note I was not even supposed to file a Resident return for all these years – since I left permanently on January 20, 2020.
14. What happens to the wrongly issued T5 bank interest slips for the 5 years. They should have been NR4, not T5, but I didn’t inform the bank hence T5 were issued.
15. Note I did not owe any taxes in these 5 years. And my only source of income from Canada was the bank interest in these 5 years, which is below Basic Personal Amount.
16. I have also paid back the wrongly received – Carbon Rebate, GST HST rebate and OTB benefits.
17. No T1161 or T1243 is applicable

Is there anything else I have to do? How do I rectify the above situation. I am NOT coming back to Canada again. I am a Canadian citizen who has left Canada for good.

1 Answer

score 0 · Answer 1 · 2025-07-11T15:10:54+00:00

Hi Janis,

Thank you for sharing such a detailed description of your situation. You have already done much of the heavy lifting by notifying the CRA and repaying benefits. I’ll walk you through what still needs to be done to formally correct your tax filings.

Do you still have to correct the resident tax returns you filed for 2020–2024?
Yes. Although you repaid the benefits and informed CRA of your departure, this does not automatically update your residency status on your tax account or correct the T1 returns you filed as a Canadian resident.

For CRA to process adjustments or accept refiled emigrant returns, they first need to formally determine your date of non-residency.

You must file Form NR73 before CRA will adjust your returns
Your next step is to complete and submit Form NR73 – Determination of Residency Status (Leaving Canada) to the CRA.
- This form provides CRA with:
- The date you left Canada permanently.
- Details of your ties severed in Canada.
- Details of your ties established in your new country.
CRA will review your NR73 and issue a letter of determination confirming your non-resident status effective January 2020.

Without this determination, CRA’s processing area will not adjust your tax returns to reflect non-residency.

How to file the NR73
You can download the form here:
https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/nr73.html

Include:
- A cover letter explaining your situation (that you filed as a resident by mistake and already repaid benefits).
- A copy of the correspondence you previously sent CRA.
- Any evidence of your departure (e.g., immigration stamps, lease or utility contracts abroad, employment contract abroad).
Mail the NR73 to:

International and Ottawa Tax Services Office
Non-Resident T1 Adjustment and NR73 Section
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
Canada

After CRA issues the residency determination letter
Once you receive CRA’s letter confirming you became a non-resident in January 2020:
1. You will need to file a T1 Adjustment Request (T1-ADJ) for the 2020 return, indicating:
  - The date of departure.
  - That you became a non-resident.
2. CRA will adjust the 2020 return as an emigrant return.
3. CRA will automatically update your residency coding for 2021–2024 and reassess those years accordingly.
4. If CRA requires any further information or adjustments for 2021–2024, they will contact you.

What about the T5 slips?
Although the bank should have issued NR4 slips, the fact that T5 slips were issued does not invalidate your non-resident status. However:
- Canadian bank interest paid to a non-resident is subject to non-resident withholding tax (usually 25% unless a tax treaty reduces it).
- Because your interest was below the basic personal amount, you had no tax owing in your original returns.
- CRA may issue an assessment for Part XIII withholding on the interest income, but in practice, this is often minimal for small balances.
- Going forward, contact your bank to update your residency status so they will issue NR4 slips.

Is there anything else you need to do?
From what you have described:
- You have no Canadian property or rental income.
- You have repaid all Canadian benefits.
- You have no Canadian employment or self-employment income.

Therefore, no additional filings such as T1161 or T1243 are required. Your priority is to get the NR73 determination and then file the T1-ADJ for 2020.

Summary of Next Steps:

Download and complete Form NR73 with supporting documentation.
Mail NR73 and a cover letter to CRA.
Wait for the CRA’s determination letter confirming your non-residency effective January 2020.
File a T1-ADJ for 2020 once CRA has confirmed your status.
CRA will adjust your 2020 return and update subsequent years.
Contact your bank to register non-residency and have NR4 slips issued going forward.

If you would like help preparing the NR73, the adjustment requests, or any supporting letters, feel free to reach out to our office.

Emigrant Tax Return – Not filed – Retroactive Filing.

1 Answer

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