Hi,
Thank you for your message.
Based on what you described, it sounds like you may have become a non-resident of Canada when you moved to Japan in 2018. If so, you generally should not have continued filing Canadian tax returns as a resident for later years unless you still had sufficient residential ties to Canada.
In most cases, I would not recommend filing Form NR73 unless the CRA specifically asks for it. The NR73 is voluntary, and it can sometimes create unnecessary complications if the facts are not presented carefully.
A better first step is usually to review your residency status starting from your departure date in 2018, including your ties to Canada and Japan, and then determine whether your Canadian tax filings for 2019 to 2024 should be amended or corrected. If you received GST/HST credits while you were in fact a non-resident, the CRA may ask for those amounts to be repaid.
Before contacting CRA or amending any returns, it would be best to review your facts carefully, including:
- the exact date you left Canada
- whether you kept a home, spouse, dependants, health coverage, driver’s licence, bank accounts, or other significant ties in Canada
- your immigration and tax residency status in Japan
- what income you earned after leaving Canada, and whether any of it was Canadian-source income
If you would like, we can assist with a residency review and advise on the best way to correct any prior filings.
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