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I left Canada in 2023 and mistakenly filed my tax return for that year as a non-resident. In hindsight, I should have filed as a resident (emigrant) and included my date of departure in the return. I only became aware of this error recently.
I contacted the CRA to inquire about the status of my GST/HST credit. I was asked to provide an update on my world income, which I submitted via the RC151 form. This form includes my departure date from Canada; however, its processing time is approximately 14 weeks. The CRA agent informed me that they were unable to manually update my world income due to a discrepancy with the departure date in their system. They advised that the departure date must first be corrected in my 2023 return through a T1 Adjustment Request form, which currently has a processing time of 50 weeks.
Given this situation, I’m uncertain whether I should wait for the RC151 form to be processed so that my departure date is updated in the system, or proceed with submitting a T1 Adjustment Request now to correct the 2023 return.
Dear Younus,
Thank you for your question.
In your case, the RC151 form is not the correct form to update your departure date. RC151 is used only by individuals becoming residents of Canada to apply for GST/HST and Climate Action Incentive payments. Since you left Canada, that form does not apply.
To correct your 2023 return, please follow these steps:
- Submit a T1 Adjustment Request (Form T1-ADJ)
- This is the correct way to update your departure date and residency status in the CRA’s system.
- In the explanation section, write something like:
- Include any supporting proof (e.g., travel records, employment end letter, lease termination, etc.).
“Filed 2023 tax return as a non-resident in error. I was a factual resident of Canada until [insert date] and became a non-resident afterward. Please update my departure date and reassess my return.”
- Do not rely on the RC151 — it will not update your residency or departure date.
- Optional – NR73 (Determination of Residency Status)
- CRA sometimes requests an official Letter of Determination confirming residency status before they will process a T1-ADJ involving a residency correction.
- To avoid delays, you can proactively file Form NR73 along with your adjustment request. This allows CRA to confirm your residency status and issue the determination letter, which can then be attached to your T1-ADJ if required.
By submitting the T1-ADJ (and optionally the NR73) now, CRA can properly update your departure date and correct your 2023 return.