CRA Form NR73 Determination of Residency Guide 2026
Understand how CRA evaluates Canadian tax residency after leaving Canada, what Form NR73 does, how residential ties and tax treaties are considered, and why an NR73 opinion is not the same as a binding ruling.
1. What Is CRA Form NR73?
Form NR73, Determination of Residency Status (Leaving Canada), is used by individuals who have left or are planning to leave Canada and want CRA's opinion about their Canadian income-tax residency status. Filing the form is voluntary. CRA reviews the facts provided and gives an opinion about the person's residency status.
Key Framework Highlights:
- NR73 is a voluntary form; CRA does not require every person leaving Canada to submit it.
- The form is used to request CRA's opinion on whether the individual is a resident, non-resident, factual resident or otherwise subject to the applicable residency rules.
- CRA considers the relevant facts, including residential ties with Canada, ties abroad, length of stay, purpose, intention and continuity.
- An NR73 opinion is not binding on CRA and can be subject to a more detailed review later.
- A binding advance income tax ruling is a separate process and is not what NR73 provides.
- Tax residency is determined under Canada's income-tax rules and, where relevant, an applicable tax treaty; it is not determined solely by citizenship or immigration status.
Action Checklist:
- Determine whether you need CRA assistance with the residency question.
- Collect accurate information about your Canadian ties and ties abroad.
- Review the relevant tax treaty if you may be resident in both countries.
- Complete NR73 truthfully and completely.
- Send the form using CRA's prescribed submission route.
- Retain a copy of the completed form and supporting evidence.
2. How CRA Determines Canadian Tax Residency
Canadian tax residency is a factual determination. CRA considers the full circumstances rather than applying a simple points system. Important considerations include residential ties with Canada, ties outside Canada, the length, purpose and continuity of stays in Canada and abroad, and applicable treaty rules.
| Factor | How It Can Matter |
|---|---|
| Residential ties with Canada | Strong personal and residential connections can support continued Canadian residency |
| Residential ties outside Canada | Establishing a permanent home and significant ties abroad can support non-resident status |
| Length of time in Canada and abroad | Duration and pattern of presence are considered together with the other facts |
| Purpose of the move or stay | The purpose and nature of the move or absence can be relevant |
| Intention | The taxpayer's intention is one factual consideration among many; conduct and objective circumstances also matter |
| Continuity of life | CRA looks at the settled pattern of where and how the individual lives |
| Tax treaty | When the person is resident under domestic rules of both countries, the applicable treaty may determine treaty residency |
3. Significant Residential Ties with Canada
CRA identifies a home in Canada, a spouse or common-law partner in Canada, and dependants in Canada as significant residential ties. The original page called these 'three primary ties,' but CRA's current terminology emphasizes significant residential ties rather than a formal three-tier scoring system.
| Significant Tie | Examples / CRA Treatment |
|---|---|
| Home in Canada | A dwelling place in Canada that remains a residential base can be highly relevant |
| Spouse or common-law partner in Canada | A spouse or common-law partner remaining in Canada is an important residential fact |
| Dependants in Canada | Dependants remaining in Canada can be a significant residential connection |
4. Secondary Residential Ties
CRA also considers a range of personal, social and economic connections with Canada. These are relevant facts rather than fixed automatic triggers.
| Secondary Tie | Examples |
|---|---|
| Personal property | Car, furniture and other personal property kept in Canada |
| Social ties | Memberships in Canadian recreational, social, religious or other organizations |
| Economic ties | Canadian bank accounts, credit cards or other financial relationships |
| Identification | Canadian driver's licence or Canadian passport |
| Health coverage | Health insurance with a Canadian province or territory |
| Other Canadian connections | Facts relevant to the person's settled pattern of life and ongoing relationship with Canada |
5. Ties Abroad Matter Too
A residency analysis is not solely an inventory of Canadian ties. CRA also considers the person's relationship with the country to which they moved and whether they established a permanent or settled residential base there.
Action Checklist:
- Foreign home or long-term housing arrangement
- Foreign spouse/common-law partner or dependants
- Foreign employment or business
- Foreign health coverage and social connections
- Foreign driver's licence and government registration
- Foreign bank and investment relationships
- Foreign immigration or residency status
- Pattern and continuity of living outside Canada
6. NR73 Is Voluntary — You Do Not Automatically Need It to Become a Non-Resident
Canada uses a self-assessment income-tax system. An individual determines their residency status based on the applicable law and facts and reports that status on the appropriate return. CRA's current residency guidance offers NR73 as a way to obtain CRA's opinion when the person wants assistance determining the status.
7. Is Filing NR73 Risky?
Filing NR73 gives CRA detailed information about the taxpayer's residency facts and can result in CRA asking for additional information later. However, CRA's official material does not support the blanket claim that filing NR73 automatically triggers an audit or that CRA routinely rejects non-residency whenever any secondary tie remains.
| Potential Advantage | Potential Consideration |
|---|---|
| CRA opinion | Provides a written CRA view based on the submitted facts |
| Record of the analysis | Creates a documented description of the taxpayer's residency circumstances |
| Later review | CRA's opinion is not binding and can be revisited in a more detailed review |
| Detailed disclosure | The taxpayer should be prepared to provide accurate information about Canadian and foreign ties |
| Uncertain factual case | An NR73 request can expose unresolved Canadian ties that should be addressed before relying on non-resident status |
8. CRA Opinion vs Binding Advance Tax Ruling
There is an important legal distinction between the CRA opinion resulting from NR73 and a binding advance income tax ruling.
| Feature | NR73 Opinion | Binding Advance Ruling |
|---|---|---|
| Purpose | CRA opinion on the person's residency status based on submitted facts | Binding ruling on the tax consequences of proposed transactions or arrangements where the ruling requirements are met |
| Binding on CRA? | No | Yes, subject to the conditions and scope of the ruling |
| Who handles it? | CRA's International Tax and Non-Resident area | Income Tax Rulings Directorate |
| Timing | Can be requested after or in anticipation of leaving Canada | Generally appropriate where the facts of the proposed transaction can be ascertained in advance |
9. Tax Treaty and Deemed Non-Resident Rules
A person can be a factual resident of Canada under Canadian domestic law and also be considered resident of another country under that country's domestic law. When Canada has a tax treaty with that country, treaty tie-breaker rules can make the person a deemed non-resident of Canada.
10. When Do You Actually Become a Canadian Non-Resident?
CRA's current guidance says that when a person leaves Canada to settle in another country, the date of non-residence is generally the latest of the date the person leaves Canada, the date their spouse/common-law partner and dependants leave Canada, and the date they become resident of the country in which they settle. Special facts can produce different results.
| Departure Situation | General CRA Treatment |
|---|---|
| Permanent move with family and foreign residence established immediately | Often non-resident from the departure date |
| Spouse/common-law partner remains in Canada | Departure date can be affected by the remaining spouse/partner tie and applicable facts |
| You leave but do not immediately become resident of another country | The date can depend on when foreign residence is established and the full facts |
| Treaty-country residence established while Canadian ties remain | Treaty may produce deemed non-resident status |
11. Form NR73: Information and Submission
CRA's current Form NR73 is a fillable PDF that individuals download and complete when seeking a residency determination. CRA's forms page identifies the form as Determination of Residency Status (leaving Canada).
12. Evidence to Keep for an NR73 Residency Position
CRA's residency determination depends heavily on the facts supplied. Good records make it easier to support the stated departure circumstances if the CRA later reviews the position.
Action Checklist:
- Canadian home sale, lease termination or evidence of change in availability
- Foreign home purchase or long-term lease
- Foreign residence permit, visa or immigration status
- Employment contract or foreign business records
- Travel and movement records showing dates in and out of Canada
- Canadian and foreign family-residence information
- Provincial health coverage cancellation or status
- Canadian and foreign driver's licence records
- Banking and investment information relevant to the residential analysis
- Memberships and other social-tie information
- The completed NR73 and CRA response
- Tax returns and departure-return documentation
13. Provincial Health Insurance, Driver's Licence and Canadian Accounts
Provincial health insurance, a Canadian driver's licence, Canadian vehicle registration and Canadian financial accounts can be relevant to the residency analysis. CRA does not say that every person must cancel every such item immediately or that keeping one automatically preserves Canadian residency.
| Tie | Correct Treatment |
|---|---|
| Provincial health coverage | Can be relevant to residency; provincial eligibility/cancellation rules are separate from federal tax residency |
| Canadian driver's licence | Can be a secondary residential tie |
| Canadian vehicle | Can be a personal-property tie |
| Canadian bank account | Can be an economic tie, but maintaining an account does not automatically make the person resident |
| Canadian credit card | Can be relevant as an economic tie |
| Canadian passport | CRA lists it among possible secondary ties |
14. NR73, Departure Return and Departure Tax Are Separate Issues
Form NR73 concerns residency status. It does not itself calculate the departure tax, determine the deemed disposition, or replace the departure-year tax return.
15. Practical 2026 Decision Framework: Should You File NR73?
There is no universal answer. The decision depends on how clear the residency facts are, whether a treaty is involved, the tax amounts at stake and whether the taxpayer wants CRA's written non-binding opinion.
| Situation | NR73 May Be Useful | Why |
|---|---|---|
| Permanent move with obvious severance and strong foreign ties | Possibly less necessary | The taxpayer may be able to self-assess clearly under the residency rules |
| Canadian home retained and spouse remains in Canada | Often worth professional review before filing | Significant Canadian ties can make the residency question factually complex |
| Dual-country residency | Often useful | Treaty residence and domestic residence need to be analyzed together |
| Large departure-tax exposure | Consider carefully | Residency date can materially affect the tax result |
| Need for binding certainty | NR73 alone is insufficient | A separate advance-ruling process may be required where available |
16. Complete 2026 NR73 Roadmap
Use this process when preparing an NR73 request or evaluating whether one is appropriate.
17. Common NR73 and Residency Mistakes
The most dangerous mistakes are treating residency as a points-based checklist or treating the NR73 opinion as a binding certificate.
Action Checklist:
- Calling NR73 a mandatory form for everyone leaving Canada
- Calling the CRA NR73 response a binding tax ruling
- Using 'three primary ties' as a rigid scoring system
- Assigning official CRA weightings such as critical, moderate or low to individual ties
- Claiming that one Canadian bank account automatically preserves residency
- Claiming that one secondary tie automatically prevents non-residency
- Saying filing NR73 automatically triggers an audit
- Saying CRA routinely denies non-residency whenever secondary ties remain
- Ignoring residential ties abroad
- Ignoring tax-treaty tie-breaker rules
- Using 183 days outside Canada as an automatic non-residency test
- Assuming citizenship determines tax residency
- Assuming immigration status determines tax residency
- Waiting for an NR73 response before filing the departure return
- Using an unsupported 2–4 month CRA processing guarantee
- Failing to distinguish NR73 from the separate advance-ruling process
Frequently Asked Questions
Official Government & CRA References
- CRA - Form NR73, Determination of Residency Status (Leaving Canada)
- CRA - Determining your residency status
- CRA - Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status
- CRA - Leaving Canada (emigrants)
- CRA - Non-residents and income tax
- CRA - International and non-resident forms and publications
2026 NR73 Key Metrics
- Filing StatusVoluntary request for CRA's residency opinion
- CRA ResultOpinion based on facts supplied on NR73
- Significant TiesHome, spouse/common-law partner and dependants
- Binding RulingNR73 is not a binding advance ruling
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