Hi Michael,

Thank you for your detailed message and for outlining your situation clearly. You are correct that your Canadian tax filings from 2021 onward do not reflect your non-resident status, and we can help you resolve this.

✅ Summary of Your Situation

• You left Canada in May 2021 and have been living abroad since, but filed as a Canadian resident for tax years 2021 through 2024.
• You continued receiving CPP, OAS, and interest income with no non-resident tax withholding.
• You also received GST/HST credit, Trillium, and Climate Action Incentive payments, which you were not eligible for as a non-resident.
• You now want to correct your residency status, repay ineligible credits, and ensure proper withholding going forward.

🛠️ Step-by-Step Plan to Correct the Issue

1. Submit Form NR73 – Determination of Residency

Although Form NR73 is optional in many cases, it is required in your case because:

• You filed as a resident for multiple years
• The CRA has already assessed you as a Canadian resident
• The CRA will not amend your departure date retroactively without first accepting an NR73

📄 With your NR73, include:

• A cover letter summarizing your situation and stating your departure date (May 2021)
• Supporting documents such as:
  • Proof of foreign residency (visa, utility bills, lease)
  • Timeline of your move and current ties to Canada
  • Travel history or exit documents if available

Once processed, the CRA will update your residency status and trigger necessary reassessments.

2. File T1 Adjustments (T1-ADJ) – After NR73 is Accepted

Once your departure date is accepted, you can file Form T1-ADJ for 2021, 2022, 2023, and 2024 to:

• Report the correct departure date
• Remove ineligible benefit claims (GST, Trillium, CAI)
• Ensure you're treated as a non-resident for tax purposes

The CRA will issue Notices of Reassessment and provide instructions for repayment of benefits and overpayments.

3. File Form NR5 – To Reduce Withholding Tax on CPP and OAS

To ensure correct tax withholding on your CPP and OAS, file Form NR5 with the CRA. This form allows non-residents to:

• Request a reduction or elimination of the standard 25% withholding tax
• Apply Canada’s tax treaty with your new country of residence (e.g., many treaties reduce withholding to 0% or 15%)
• Be taxed on a net basis, taking into account deductions such as medical expenses and pension income splitting

📌 Benefits of Filing NR5:

• Prevents excessive tax withholding at source
• Avoids the need to file a full T1 return just to recover over-withheld tax
• Must be filed annually, ideally before January 1st of the tax year you want the reduction to apply

We will complete and submit the NR5 on your behalf as part of our service.

4. Notify Your Bank

To apply reduced withholding tax on your interest income, provide your bank with a completed Form NR301, which declares your residency under a tax treaty.

5. CRA Communication

• The CRA can send mail to a Canadian mailing address (e.g., a relative’s) or update to your overseas address
• You can continue to monitor activity and submit documents via CRA My Account
• CRA call centre agents cannot make these changes — the residency correction must be handled through written documentation

💼 Our Assistance & Fees

We can handle the full process for you, including:

• Completing and submitting Form NR73 with cover letter
• Preparing T1-ADJ forms for 2021–2024
• Preparing and submitting Form NR5 for pension withholding
• Preparing Form NR301 for your bank
• Coordinating all communication with the CRA and Service Canada