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Canadian Citizen, No longer Resident - Tax question

calculator

Newbie
Mar 20, 2013
9
0
Hello. My mom left Canada on the third week of January 2012, and received her last payment on that month, after that she left Canada and has not been a resident ever since, she is living in another country now. Does she need to file any tax paperwork? she needs to contact CRA and let them know she is no longer a resident? She is now receiving income from retirement on her country, does she need to declare that income in Canada even though she is no longer a resident? Any forms she needs to fill? Thanks a lot for your time and guidance!!!
 

seton

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Jun 6, 2012
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calculator said:
Hello. My mom left Canada on the third week of January 2012, and received her last payment on that month, after that she left Canada and has not been a resident ever since, she is living in another country now. Does she need to file any tax paperwork? she needs to contact CRA and let them know she is no longer a resident? She is now receiving income from retirement on her country, does she need to declare that income in Canada even though she is no longer a resident? Any forms she needs to fill? Thanks a lot for your time and guidance!!!
It really depends on her circumstances and here residual ties to Canada - I suggest starting here: http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/lvng-eng.html
 

calculator

Newbie
Mar 20, 2013
9
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Thank you Seton for your answer. My mom doesn't own any properties or receive source any income from Canada, ever since she left in January 2012, the only money she receives is the one that I gave her and send her occasionally. She didn't say anything to CRA when she left, and she still kept her Health Card, and she has a Canadian Passport also. Does she need to file NR73 file? Does she have to file as a resident for the year 2012 since she didn't say she left or sever the ties (Health Card)? Thanks a lot for your time and help!!!
 

canuck_in_uk

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May 4, 2012
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calculator said:
Thank you Seton for your answer. My mom doesn't own any properties or receive source any income from Canada, ever since she left in January 2012, the only money she receives is the one that I gave her and send her occasionally. She didn't say anything to CRA when she left, and she still kept her Health Card, and she has a Canadian Passport also. Does she need to file NR73 file? Does she have to file as a resident for the year 2012 since she didn't say she left or sever the ties (Health Card)? Thanks a lot for your time and help!!!
Just so you know, as she no longer fulfills the residency requirements to qualify for provincial healthcare, she is actually committing fraud by not informing her healthcare provider that she has moved out of Canada. And as you noted, the fact that she hasn't cancelled it could also be used to classify her a resident for tax purposes in Canada.
 

calculator

Newbie
Mar 20, 2013
9
0
Thank you for your answer. So according to this specific situation It will be better to declare the income for one month or file taxes for the year 2012 as a resident, and then declare as a non-resident for 2013? call Healthcare and cancel saying she left in 2012, and she will still need to file NR73? Thanks for your advice.
 

steaky

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Just call the International Tax office of the Canada Revenue Agency and discuss your mom's situation with them.
 

canuck_in_uk

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May 4, 2012
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calculator said:
Thank you for your answer. So according to this specific situation It will be better to declare the income for one month or file taxes for the year 2012 as a resident, and then declare as a non-resident for 2013? call Healthcare and cancel saying she left in 2012, and she will still need to file NR73? Thanks for your advice.
Check this page http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/flng-blgtns/menu-eng.html. If none of those situations apply to her, she doesn't even need to file a return. I'm guessing that her income for that one month was below the basic personal amount, so she isn't required to pay tax on it.

She needs to call and cancel her healthcare, then she needs to call CRA and tell them she moved out of Canada last year. Once she has told them that, she doesn't need to declare anything for 2013. She doesn't need to send an NR73; it's not a requirement, it's only if a person wants CIC's opinion on their residency status.
 

emiliano

Full Member
Sep 22, 2008
20
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I have a similar question. I wish you could help answering me. I became a canadian PR in August 2001 and lived in Canada til december 2003 and filed my tax returns for those years. I left in December with the intention to come back after three years (before PR expires). I never returned back due to father's illness then death, then monther's cancer illness. My PR card expired and never made the attempt to renew it. My question is: am I still liable to pay taxes on my worldwide income for the three years I was preserving my PR status but not residing in Canada?

If I am liable. Can I pay taxes for these years now and close this issue or is it too late?
 

canuck_in_uk

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May 4, 2012
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emiliano said:
My question is: am I still liable to pay taxes on my worldwide income for the three years I was preserving my PR status but not residing in Canada
No