Ask Allan Forum
Get expert answers to your tax questions straight from Allan, our owner and experienced CPA. It’s free, direct, and designed to help you make the best decisions when it comes to your taxes.
My province of residence before departure in 2021 was ONTARIO.
Currently I am a non resident living abroad. But never filed a Departure or Emigrant return. (See details below)
Where should I mail my Cover letter and supporting documents to fix it. I don't want to mail it to the wrong address!
Which tax center should I mail it to? The exact address.
Thanks
----
1. Left Canada in May 2021, did not file a Departure date or Emigrant return with CRA.
2. Been wrongly filing as a Resident since then. 2021, 2022, 2023 and 2024. When I was actually a non resident. All these 4 returns were assessed as Resident with no taxes owed. But I should have never filed them in the first place as I am a non resident.
3. OAS, CPP and Savings Bank Account interest is my only source of income in Canada. No Withholding tax was held on it as I did not inform Service Canada, CRA and Bank about my departure.
4. Because I filed as a Resident – I got Ontario Trillium Benefits, Carbon Rebate and GST qtrly credit. I will have to return them back.
5. Also withholding tax on OAS & CPP & maybe bank interest, I will have to pay back.
How do I fix it now?
1. NR73 form, should I send it? Lot of people are advising me against sending it as it unnecessarily complicates things.
2.Should I send a Cover letter explaining the situation. If so what documents should I include along with the cover letter?
3. Should I file a T1-ADJ1 for the year 2021 with the correct departure date and mail it to them? And CRA automatically drags it to years 2022, 2023 & 2024?
4. Or should I file a T1-ADJ1 for years 2022,2023 & 2024 also?
5. Should I call CRA and let them know about this, before I send any of the above documents? Will the call centre agent be able to fix this for me?
6. How will CRA communicate with me? I have an overseas address now. But I do have a mailing address in Canada where my relative can receive CRA documents for me
7. Will they communicate with me through My CRA Account? Where they can send me notices and documents? And I submit or upload documents there?
What is my first step:
1. Cover letter?
2. NR73 form with it? (Been strongly advised against it!)
3. T1-ADUSTMENT for the year 2021? Or no?
Wait for CRA to reassess and correct all the wrongly filed Resident return from 2021, 2022, 2023 and 2024? After I send the cover letter?
Thanks
Hi Michael,
Thank you for your detailed message. Since you left Canada in May 2021 and continued filing tax returns as a resident through 2024, you'll need to take corrective steps to update your residency status with the CRA.
✅ Required First Step – File Form NR73
To adjust your residency status on tax returns that have already been assessed by CRA, you are required to first file Form NR73 – Determination of Residency Status (Leaving Canada). This form allows the CRA to review your facts and make an official determination of your non-resident status.
Once CRA processes the NR73, they will send you a Letter of Determination confirming your residency status from the departure date.
📬 Where to Mail Form NR73
As a former Ontario resident, mail your completed NR73 and cover letter to:
Canada Revenue Agency
International and Ottawa Tax Services Office
2204 Walkley Road
Ottawa ON K1A 1A8
Canada
We recommend using tracked mailing (e.g., Xpresspost or courier) for confirmation of delivery.
📄 What to Include in the Mailing
- Form NR73 – completed with full details of your departure, ties to Canada, and ties abroad.
- Cover letter summarizing your departure in May 2021 and requesting CRA to confirm your non-resident status from that date.
- Supporting documents, such as:
- Proof of departure (flight ticket, immigration stamps)
- Lease or residency abroad
- Closed Canadian accounts or OHIP cancellation (if available)
📄 What Happens After the NR73 Is Processed?
Once you receive the Letter of Determination from CRA confirming non-residency from May 2021:
- File a T1-Adjustment Request (T1-ADJ) for 2021 to update the departure date and residency status.
- CRA will likely reassess subsequent years (2022–2024) accordingly, but you may file additional T1-ADJ forms if needed.
- CRA will issue reassessments for:
- GST/HST, Trillium, and Carbon rebates received in error
- OAS/CPP and bank interest payments that should have had withholding tax applied
📞 Do You Need to Call CRA First?
You may call CRA for clarification, but residency corrections cannot be made over the phone. The process must go through the International Tax Office with Form NR73.
📫 How Will CRA Communicate With You?
- CRA will send the determination letter and future notices to the mailing address you provide in your NR73.
- If you use a Canadian relative’s address, CRA will direct mail there unless you update it later.
- Your MyCRA Account will continue to show updates if it remains active, but document upload for residency corrections is not available through the portal.
✅ Summary of Action Steps
- Complete and mail Form NR73 + cover letter + proof of departure to the Ottawa Tax Office
- Wait for CRA to issue a residency determination letter
- Once received, file T1-ADJ for 2021, and CRA will reassess your 2022–2024 returns accordingly
- Repay benefits and taxes owed as per reassessment
Let me know if you'd like help preparing Form NR73 or your cover letter. We’d be happy to assist you with this process through a consultation.