📢 Warning: Form NR73 is Binding:
Submitting Form NR73 (*Determination of Residency Status - Entering Canada*) is **optional**. However, once submitted, the CRA’s opinion is written into your tax file. Because the CRA is administratively biased toward declaring you a tax resident (to tax worldwide income), most CPAs advise **against** filing it unless requested during an audit.
Residential Ties Evaluator
Select the ties you currently maintain in Canada:
Primary vs. Secondary Ties Explained
Residency status is not determined by a single factor, but by a combination of physical and economic ties:
- Primary Ties: These are the strongest indicators. If you rent a long-term apartment or your spouse stays in Canada while you work abroad, you are legally considered a resident.
- Secondary Ties: These support the primary assessment. Having a Canadian bank account or driver's license on its own does not make you a resident, but possessing multiple secondary ties shows an intention to remain.
- Filing Options: If you are certain of your status, you can file your newcomer return as a "part-year resident" based on your actual landing date, bypass Form NR73 entirely, and let your T1 return declare your residency entry date.
CRA Form Facts
Entering Canada FormForm NR73
Leaving Canada FormForm NR74
Worldwide Income TaxableYes (If Resident)
Filing RequirementOptional / Voluntary