What is an NR73 form and should I file one to confirm my residency status when I leave Canada?

Form NR73, Determination of Residency Status (Leaving Canada), is a form you can voluntarily submit to CRA asking for its opinion on whether you've actually ceased to be a Canadian resident for tax purposes as of a particular date. It isn't a mandatory filing required of everyone who emigrates, and CRA's response is an administrative opinion based on the facts you've provided, not a legally binding determination that can never be revisited.

Whether filing NR73 is a good idea is genuinely debated among tax advisors. Some see value in getting CRA's view on record, particularly in a genuinely ambiguous situation; others caution that submitting it invites closer CRA scrutiny of your residency claim than you'd otherwise get, and that a straightforward departure with clear residential ties cut doesn't need CRA's blessing to be effective. Since it's optional, there's no requirement to file it just because you're leaving Canada.

If your residency situation is genuinely unclear, you're keeping significant ties to Canada, splitting time between countries, or uncertain how the facts will be read, discussing whether NR73 helps or hurts your position with an advisor, rather than filing it reflexively, is the better approach.