Resource

NR73 Document Checklist

Use this checklist to organize evidence before asking CRA for a residency opinion. NR73 is fact-heavy, so the strongest preparation is a clean file that explains the departure timeline, Canadian ties, foreign ties, and any facts that need context.

1. Draft NR73 answers before attaching documents

Do not start by uploading a pile of documents. Start by drafting the factual answers in a consistent timeline, then attach documents that support each answer. That makes weak spots, conflicts, and missing evidence easier to identify before CRA sees the file.

• Completed draft answers for Form NR73.
• Short written departure timeline with exact dates and country of settlement.
• List of facts that may need explanation, such as retained housing or family in Canada.
• Copy of any prior NR73, NR74, CRA residency letter, audit letter, or professional memo.

2. Travel and foreign residence evidence

CRA will usually need to understand where you lived, how much time you spent in Canada, and whether you established ordinary life elsewhere. Keep both immigration records and everyday-life records.

• Passport travel log and days in Canada after departure.
• Foreign immigration, visa, lease, home purchase, or tax registration records.
• Foreign utility, insurance, phone, local ID, health coverage, or bank account records.
• Foreign employment, business, school, family, or community records where relevant.
• Evidence for each return visit to Canada, including purpose and length of stay.

3. Canadian home and family facts

A Canadian dwelling, spouse or common-law partner, and dependents in Canada are among the most important facts in the residency analysis. If any of these facts remain, the file should explain why they do not contradict the departure position.

• Canadian dwelling sale or lease documents.
• Family-location explanation and supporting records.
• School, custody, dependent-care, or family relocation documents.
• Property-management agreement, lease term, access restrictions, or sale listing records.
• Insurance, utilities, storage, and personal-property records for any retained home.

4. Economic, document, and lifestyle ties

Secondary ties can still matter in combination. The goal is not always to cancel every Canadian account immediately, but to know what remains, why it remains, and whether it is consistent with non-residence.

• Employment, business, and asset schedules.
• Canadian document cancellation or update records.
• Provincial health card province, cancellation, expiry, or replacement-coverage record.
• Driver licence province, exchange, expiry, cancellation, or foreign licence record.
• Canadian bank, brokerage, credit card, mortgage, pension, RRSP/RRIF, TFSA, and insurance records.
• Professional memberships, social memberships, mailing address, and Canadian phone records.
• Prior CRA correspondence and relevant filed returns.

5. Asset and filing records

NR73 is a residency form, but the decision to file it should be coordinated with the departure return, departure tax exposure, and post-departure Canadian-source income. The facts you provide in NR73 should not conflict with the tax filings that follow.

• Asset inventory at departure, including securities, private shares, crypto, and foreign property.
• Adjusted cost base and fair market value support for material assets.
• Canadian rental income, pension, dividend, taxable Canadian property, or withholding records.
• Draft departure return notes, possible T1243/T1244 issues, and foreign filing history.

Common NR73 preparation problems

Related CanadianExit resources

• Should I file NR73 before leaving Canada?
• Get an Exit Risk Diagnostic before asking CRA
• Use the broader Canadian tax residency checklist
• Read the 2026 exit Canada checklist

Primary references

• CRA Form NR73, Determination of Residency Status
• CRA Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status
• CRA, Leaving Canada: emigrants