Questions about paperwork when leaving Canada
Mar 12th 2021, 1:03 pm
#1
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Joined: Aug 2004
Location: back to where I came from
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Questions about paperwork when leaving Canada
when I started frequenting this forum 17 years ago, I was interested in how to get INTO Canada, now I am asking for help with questions concerning LEAVING Canada.
Here is the situation>
I left Canada in Oct. 2019 to temporarily visit my parents in Germany who needed care (my mum has Alzheimers). I had a flight ticket back to Canada for end of March 2020 and a job to go to (Tourism industry...haha)
Then Covid-19 hit and my 91-year old dad had an accident, then I lost my Canadian job, I had to take care for both of my parents and since then have been stuck in Germany without a job, but a roof over my head.
I became a German resident last year on April 1, in order to be able to get a valid driver's license and health insurance. So de facto I am not a Canadian resident any more, but still have all my bank accounts, a property and possibly a job to go back to (if Tourism ever comes back to life) in Canada.
So far I haven't notified any authority in Canada about an address / status change but I realize that I will have to do that, since this "temporary situation" has become longer than planned and they will probably want a tax return for last year.
But how do I go about the paperwork with Canada Revenue? I see there is a form called NR73 Determination of Residency on their website. Has anyone done this before? What steps do I have to follow other than notifying CR? Will I have to pay taxes for leaving? (I had 0 income last year) ...
is there anything important that I need to think about, are there any pitfalls here.... just asking around what to consider , since it's my first time leaving Canada and not knowing when I come back..
Thanks
Here is the situation>
I left Canada in Oct. 2019 to temporarily visit my parents in Germany who needed care (my mum has Alzheimers). I had a flight ticket back to Canada for end of March 2020 and a job to go to (Tourism industry...haha)
Then Covid-19 hit and my 91-year old dad had an accident, then I lost my Canadian job, I had to take care for both of my parents and since then have been stuck in Germany without a job, but a roof over my head.
I became a German resident last year on April 1, in order to be able to get a valid driver's license and health insurance. So de facto I am not a Canadian resident any more, but still have all my bank accounts, a property and possibly a job to go back to (if Tourism ever comes back to life) in Canada.
So far I haven't notified any authority in Canada about an address / status change but I realize that I will have to do that, since this "temporary situation" has become longer than planned and they will probably want a tax return for last year.
But how do I go about the paperwork with Canada Revenue? I see there is a form called NR73 Determination of Residency on their website. Has anyone done this before? What steps do I have to follow other than notifying CR? Will I have to pay taxes for leaving? (I had 0 income last year) ...
is there anything important that I need to think about, are there any pitfalls here.... just asking around what to consider , since it's my first time leaving Canada and not knowing when I come back..
Thanks
Mar 12th 2021, 2:58 pm
#2
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Joined: Dec 2010
Location: Whitby, Ontario
Posts: 730
Re: Questions about paperwork when leaving Canada
The only thing I can comment on is the NR73 form - our daughter left Canada in 2017, she completed it to the best of her ability and I think enclosed a letter, because she was leaving temporarily originally, which then became permanent, and that wasn’t covered well on the form. She also hadn’t been working for the year before she left. She got a reply back from then, confirming her non tax residency from that date, and confirming no tax outstanding. But she had no assets etc here so more straightforward than your case.
But it sounds like a good place to start.
But it sounds like a good place to start.
Mar 12th 2021, 4:01 pm
#3
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Joined: Apr 2009
Location: SW Ontario
Posts: 19,879
Re: Questions about paperwork when leaving Canada
when I started frequenting this forum 17 years ago, I was interested in how to get INTO Canada, now I am asking for help with questions concerning LEAVING Canada.
Here is the situation>
I left Canada in Oct. 2019 to temporarily visit my parents in Germany who needed care (my mum has Alzheimers). I had a flight ticket back to Canada for end of March 2020 and a job to go to (Tourism industry...haha)
Then Covid-19 hit and my 91-year old dad had an accident, then I lost my Canadian job, I had to take care for both of my parents and since then have been stuck in Germany without a job, but a roof over my head.
I became a German resident last year on April 1, in order to be able to get a valid driver's license and health insurance. So de facto I am not a Canadian resident any more, but still have all my bank accounts, a property and possibly a job to go back to (if Tourism ever comes back to life) in Canada.
So far I haven't notified any authority in Canada about an address / status change but I realize that I will have to do that, since this "temporary situation" has become longer than planned and they will probably want a tax return for last year.
But how do I go about the paperwork with Canada Revenue? I see there is a form called NR73 Determination of Residency on their website. Has anyone done this before? What steps do I have to follow other than notifying CR? Will I have to pay taxes for leaving? (I had 0 income last year) ...
is there anything important that I need to think about, are there any pitfalls here.... just asking around what to consider , since it's my first time leaving Canada and not knowing when I come back..
Thanks
Here is the situation>
I left Canada in Oct. 2019 to temporarily visit my parents in Germany who needed care (my mum has Alzheimers). I had a flight ticket back to Canada for end of March 2020 and a job to go to (Tourism industry...haha)
Then Covid-19 hit and my 91-year old dad had an accident, then I lost my Canadian job, I had to take care for both of my parents and since then have been stuck in Germany without a job, but a roof over my head.
I became a German resident last year on April 1, in order to be able to get a valid driver's license and health insurance. So de facto I am not a Canadian resident any more, but still have all my bank accounts, a property and possibly a job to go back to (if Tourism ever comes back to life) in Canada.
So far I haven't notified any authority in Canada about an address / status change but I realize that I will have to do that, since this "temporary situation" has become longer than planned and they will probably want a tax return for last year.
But how do I go about the paperwork with Canada Revenue? I see there is a form called NR73 Determination of Residency on their website. Has anyone done this before? What steps do I have to follow other than notifying CR? Will I have to pay taxes for leaving? (I had 0 income last year) ...
is there anything important that I need to think about, are there any pitfalls here.... just asking around what to consider , since it's my first time leaving Canada and not knowing when I come back..
Thanks
Are you a Permanent Resident of Canada or did you become a Citizen?
As to taxes - you have primary ties to Canada as you have property here, bank accounts etc., so do read Revenue Canada etc., on how to determine your tax status - bear in mind that Canada and Germany have a Tax Treaty https://www.canada.ca/en/revenue-age...cy-status.html
This may be significant:
If you established ties in a country that Canada has a tax treaty with and you are considered a resident of that country, but you are otherwise a factual resident of Canada, meaning you maintain significant residential ties with Canada, you may be considered a deemed non-resident of Canada.
https://www.canada.ca/en/revenue-age...8&wb-srch-sub=
Do you rent your home out in Canada? You will need to pay taxes on the income..
Last edited by Siouxie; Mar 12th 2021 at 4:04 pm.
Mar 29th 2021, 7:35 pm
#4
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Joined: Aug 2004
Location: back to where I came from
Posts: 459
Re: Questions about paperwork when leaving Canada
Sorry to hear about your Mum and Dad.
Are you a Permanent Resident of Canada or did you become a Citizen?
As to taxes - you have primary ties to Canada as you have property here, bank accounts etc., so do read Revenue Canada etc., on how to determine your tax status - bear in mind that Canada and Germany have a Tax Treaty https://www.canada.ca/en/revenue-age...cy-status.html
This may be significant:
and then this: https://www.canada.ca/en/revenue-age...x&wb-srch-sub=
https://www.canada.ca/en/revenue-age...8&wb-srch-sub=
Do you rent your home out in Canada? You will need to pay taxes on the income..
Are you a Permanent Resident of Canada or did you become a Citizen?
As to taxes - you have primary ties to Canada as you have property here, bank accounts etc., so do read Revenue Canada etc., on how to determine your tax status - bear in mind that Canada and Germany have a Tax Treaty https://www.canada.ca/en/revenue-age...cy-status.html
This may be significant:
and then this: https://www.canada.ca/en/revenue-age...x&wb-srch-sub=
https://www.canada.ca/en/revenue-age...8&wb-srch-sub=
Do you rent your home out in Canada? You will need to pay taxes on the income..
Thank you both for your your time helping with an answer. I have Canadian and German citizenships. And I will fill out the appropriate forms and will see what happens.
