Hi Chris,
Thank you for your question.
In general, if you left Canada and became a non-resident for tax purposes, the main step is usually to file a departure return for the year you left Canada. On that return, you would report the date you left Canada, your worldwide income earned up to that departure date, and then only certain Canadian-source income after departure, if applicable.
You do not need to file Form NR73 in every case. NR73 is optional and is only a request for the CRA’s opinion on your residency status. Many people determine their residency position based on the facts and file accordingly.
What matters most is the factual residency analysis for the year you left, including things such as:
- the date you left Canada
- whether you kept a home in Canada
- whether your spouse/dependants remained in Canada
- whether you kept OHIP, driver’s licence, bank accounts, etc.
- when you started working abroad
- whether your move to Europe became permanent or indefinite
The fact that you found a job abroad and later lost it does not automatically require you to “reassess” with CRA, but it may affect the overall residency analysis depending on your ties and intentions at the time.
Based on what you described, the usual next step would be:
- review the facts for the year you left Canada
- determine your correct departure date, if any
- file or amend the tax return for that year on the proper basis
- review whether any departure tax forms were required, depending on the assets you owned when you left
If you would like, our office can assist with reviewing your residency status for the year of departure and advising what should be filed or amended. You can contact us through our website to arrange a consultation.
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