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1. Left Canada for my home country on January 21, 2021. Did not file an Emigrant return or inform CRA about my departure date.
2. I had no house, no RRSP, no TFSA, no stocks, no Mutual Funds, no pension, no OAS, no CPP, no Capital Gains when I left.
3. I only had a Savings Bank Account in Canada on which I was getting Bank interest and T5 interest slips. And I still have that account.
4. I did not inform the bank either about my Non Resident status.
5. I mistakenly thought that I was a factual resident of Canada, when I was not & for 2021, 2022, 2023 and 2024, I filed a tax return as RESIDENT of Canada.
6. 2021 I was in Canada for only 21 days, I left on January 21. 2022, 2023 & 2024, I should not even have filed in the first place as I was a non resident and Emigrant.
7. So now in September, 2025 I called them and informed them about my departure date in January, 2021.
8. I don't owe any taxes for the 4 years. But I got NIL tax owing resident NOA for 2021, 2022, 2023 & 2024 as I wrongly filed as Resident.
9. Also for 2021, 2022, 2023 & 2024 - I got T5 interest slips from my bank for my Savings Account instead of NR4 slips as I didn't inform them about my departure. 10. But from 2008 onwards no withholding tax is held on bank interest. So even if they had issued NR4 slips instead of T5, there would not be any withholding tax.
11. So I asked the agent, How do I rectify this? Do I have to file a backdated Emigrant return for January,2021 with January 21 as departure date?
12. She said no need for that. As I have updated your departure date in the system. And since you Don't owe any taxes for 2021, 2022, 2023, 2024 - you don't have to file an Emigrant return, and letting us know of the departure date is enough.
13. She said only contact your bank and let them know about your non resident status since 2021. So they will mail you NR4 slips for 2021, 2022, 2023 & 2024 and cancel the wrongly issued T5 slips for 2021, 2022, 2023 & 2024.
14. Then mail those 4 years of NR4 bank interest slips to NON RESIDENT WITHHOLDING SECTION, Sudbury ON .
15. After CRA receives those mailed NR4 slips from me they will automatically rectify the wrongly filed resident tax returns for 2021, 2022, 2023 & 2024. And they will also change the wrongly issued NOA for these 4 years.
Is this the right advice from the agent? She was absolutely sure that is all I need to do and no need for Emigrant return.
Please note 2022, 2023 & 2924, I should not even have filed in the first place as I left in 2021. Even 2021, I was only there for 21 days till January 21, 2021.
And besides bank interest, I have NO other sources of income from Canada and don't owe any taxes either as it's below Basic Personal Exemption Limit.
Dear Janis,
Thank you for reaching out and providing the detailed background on your situation. After reviewing the facts, I recommend taking a more formal approach to ensure your CRA records are corrected properly, rather than relying solely on the advice from the call centre.
Recommended Steps
- File Form NR73 (Residency Determination):
- This will establish an official CRA record confirming that you became a non-resident of Canada on January 21, 2021.
- While optional, it provides written protection if CRA ever reviews your residency in the future.
- File T1-ADJ (Adjustment Requests):
- 2021: Request a correction to file as an emigrant return with a departure date of January 21, 2021.
- 2022–2024: Request cancellation of the resident returns that were filed in error, as you had no Canadian filing requirement after departure.
- Notify Your Bank:
- Inform them of your non-resident status as of January 21, 2021, and request that they issue NR4 slips for 2021–2024 (replacing the T5s).
- Forward copies of the NR4 slips to CRA’s Non-Resident Withholding Division in Sudbury.
- Keep Documentation:
- Retain copies of all NR73, T1-ADJ, NR4 slips, and correspondence for your records. This will provide complete protection should CRA review your file in the future.
This approach ensures your CRA records are fully aligned with your actual residency history and avoids any confusion in future years.