I am a Canadian expat who has been living down in Atlanta Georgia since 2008. Starting in 2009, I stopped filing Canadian tax returns since I was a resident alien in the US, and no longer had any home in Canada. Another Canadian expat here told me that I should have sent the Canada Revenue Agency form NR73 to apply for status as a non-resident, and because I did not do that, I would still be considered a Canadian resident and subject to Canadian tax on all of my income! Am I in trouble?

Cross Border Tax
TaxConnections Members... Answer This Question Want To be One of Our Tax Experts? Register Here

Tax Professional Answers

User Photo
Michael Atlas, CPA, CA
No you are not! There is absolutely no legal requirement to submit form NR73 to the CRA in order to be a non-resident of Canada. If you are a resident alien of the US, and have no permanent home available in Canada, you should automatically qualify as a non-resident under Article IV(1) of the Treaty.
As a generally rule, savvy tax practitioners in Canada will always discourage Canadians who are emigrating from submitting form NR73 to the CRA if they can avoid it. Submitting the form automatically puts the emigrant on the “radar screen” with the CRA, which is generally not a good idea, particularly in potentially contentious situations.
Leave a Comment 243 weeks ago

Meet Leading Tax Advisors

User Photo Peter J. Scalise

Federal Tax Credits & Incentives Practice Leader

New York, NY

User Photo John L Stancil

Tax Advisor/CEO

Lakeland, FL

User Photo John R Dundon, II EA

Tax Director

Denver, CO

User Photo Kevin Johnson MS, JD, LL.M, CPA


Philadelphia, PA

User Photo Brian Weaver, CPA, MBA

Managing Tax Consultant

Des Plaines, IL

User Photo William Rogers, CFP, MBA, EA

Rancho Santa Fe, CA


User Photo Jim Marshall, EA

President/ Tax And Financial Advisor

Scottsdale, AZ

User Photo Brett A Thompson, JD, CPA

Managing Tax Lawyer

Katy, TX

User Photo Charles Woodson, EA

Tax Advisor/Fiduciary Coach

San Diego, CA

User Photo John Richardson

Tax Lawyer

Toronto, Canada

User Photo Clifford Benjamin

Senior Tax Principal

Daytona Beach, FL

User Photo Kazim Qasim, EA, CTC

Managing Tax Advisor/CEO

Orlando, FL


View/Select our Current List of Tax Topics

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Previous PageNext Page



Learn from tax advisors, straight to your inbox

Update My Email Address
Contact Us Today