Should I File NR73 Before Leaving Canada?

What NR73 is for

CRA Form NR73 is a residency-status questionnaire for people leaving Canada or who have already left. CRA uses the facts provided to give an opinion about residency status.

Why preparation matters

The form asks about where you live, family location, assets, documents, memberships, employment, business interests, and return visits. Incomplete or inconsistent answers can create avoidable review risk.

Why many people do a risk review first

Submitting NR73 is an affirmative request for CRA to review your residency facts. A preliminary review can help you understand whether the facts look low, medium, or high risk before you decide whether asking CRA is worth it.

Residency is not a simple checklist

Canadian tax residency is a fact-specific analysis. CRA weighs significant ties, secondary ties, conduct, intent, filing history, and sometimes treaty rules rather than applying one universal bright-line test.

When to get help first

Support is especially useful if you kept a Canadian home, have family in Canada, own a Canadian corporation, have large investments, or are unsure whether departure tax applies.

How to Read the Risk

A strong exit file usually has two sides: evidence that Canadian residential ties were severed, and evidence that ordinary life was established somewhere else. The table below is a practical screen for the facts most likely to change the review priority.

Practical Examples

Key Facts

• NR73 is a request for CRA to give an opinion on residency status; it is not mandatory for every departure.
• The form asks for detailed facts about family, housing, property, documents, business, travel, and foreign ties.
• Many people prefer to review risk and organize evidence before asking CRA to examine their facts.
• A preliminary review can help decide whether NR73, a filing position, or professional advice is the better next step.

Evidence to Gather

• Draft answers to each NR73 theme before submitting anything to CRA.
• A written departure timeline with dates for home, family, work, documents, tax registration, and travel.
• Documents supporting severed Canadian ties and newly established foreign ties.
• List of uncertain facts, inconsistencies, and issues requiring CPA or tax lawyer review.

Common Mistakes

• Treating NR73 as a routine form instead of a detailed factual submission to CRA.
• Submitting incomplete answers that leave CRA to infer the missing context.
• Filing NR73 before deciding whether the facts support the result you hope to obtain.
• Using NR73 as a substitute for professional review when complex assets, treaty residence, or departure tax are involved.

When to Escalate

• You kept a Canadian dwelling, spouse or partner, dependents, or significant business ties.
• You have private company shares, trusts, stock options, crypto, or substantial unrealized gains.
• You need a residency position for multiple countries at once.
• CRA has already contacted you about benefits, filing status, or residency.

Related CanadianExit Resources

Recommended next step

If your facts include a Canadian home, family in Canada, business ownership, major assets, or an unclear departure date, start with the free quiz or the Exit Risk Diagnostic. If you are comparing countries, review the jurisdiction shortlist.

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