Who this is for
- People leaving Canada, or who have just left, who need to tell the CRA
- Emigrants who receive Canadian benefits, pensions or account income
Not covered here
- Whether and when you became a non-resident
- Departure tax and the departure-year return in depth
- Quebec provincial filings with Revenu Québec
Is there a CRA form for leaving Canada?
No. The CRA has no single "leaving Canada" form. The CRA learns your departure date from page 1 of your departure-year return, in the residence information area. If you do not need to file a return, the CRA says to let it know the date you left as soon as possible.
The departure date alone does not update everything. Each of these is a separate step:
| What to update | Where | Why it matters |
|---|---|---|
| Departure date | Departure-year return, or a direct notice to the CRA | Tells the CRA when you became a non-resident |
| Mailing address | CRA My Account, phone or Form RC325 | NETFILE cannot change it |
| Benefits that stop | Contact the CRA (benefits line or online chat) | Payments after you leave are generally repaid |
| CPP, OAS and EI | Service Canada, separately | The CRA does not share your address |
| Payers and banks | Each one directly | They withhold non-resident tax on some payments once told |
Form T1161 is a separate duty. If the property you owned when you left was worth more than $25,000 (some property, such as cash, registered plans and personal items under $10,000 each, is left out), Form T1161 is due by your filing due date even if you do not file a return. Filing late costs $25 a day, at least $100. See leaving Canada for what counts.
When: the departure date goes on your departure-year return or, if you need not file, to the CRA as soon as possible; a stop to the Canada child benefit or the Canada Groceries and Essentials Benefit is due before the end of the month after the month eligibility ends; Form T1161 is due by your filing due date.
A case stops being simple when the departure date is unclear, your spouse or children stay in Canada, you keep a home there, benefits kept arriving after you left, or you own property that triggers departure tax. See leaving Canada for the tax itself.
Gather your departure date, foreign address, social insurance number, and a list of every Canadian payer, bank, broker and benefit.
How do I inform the CRA I left Canada if I don't need to file a return?
Contact the CRA directly with the date you left. The CRA's emigrant page asks for the date "as soon as possible" but does not name a method. Calling the individual enquiries line (numbers below) reaches the CRA directly; if you also send a signed letter with your name, social insurance number, departure date and foreign address, keep a copy.
Keep a record of the date, who you spoke to, and what you sent. Whether you actually stopped being a resident on that date is a separate question; see the date you become a non-resident.
How do I change my address with the CRA to a foreign address?
Change it in My Account, by phone, or with Form RC325. My Account is the fastest. You cannot change your address through NETFILE.
| Method | How | When it updates |
|---|---|---|
| My Account | Profile, then Contact information | Immediately |
| Phone | Individual enquiries line | Same day |
| Form RC325 | Mail to the address on the form | 4 to 6 weeks after receipt |
| Paper return | Address on page 1 | About 8 weeks after receipt |
| Return filed through a preparer (EFILE) | Address on the return | When the return is processed |
Form NR73 also has a box asking the CRA to switch your mailing address to your address abroad. For signing in after you leave, see CRA My Account from outside Canada.
Which benefits stop when you leave Canada, and what do you tell the CRA?
A non-resident is generally not eligible for the Canada child benefit or the Canada Groceries and Essentials Benefit (the renamed GST/HST credit), including related provincial or territorial payments. If any arrive after you leave, the CRA says to contact it immediately.
For the Canada child benefit and the Canada Groceries and Essentials Benefit, the law sets the deadline to tell the CRA: before the end of the month after the month eligibility ends (Income Tax Act, sections 122.62(4) and 122.5(6.1)).
If your spouse or common-law partner and children stay in Canada, the CRA usually counts their departure date when fixing yours, so you may not be a non-resident yet. Check the date you become a non-resident before reporting a departure.
The common trap is changing only the address. A new foreign address does not by itself tell the CRA you stopped being eligible, so payments can keep coming and later be charged back. Give the departure date and say which benefits should stop. Timing and repayment are covered in benefits after leaving Canada.
If I change my address with the CRA, is it changed with Service Canada?
No. The CRA does not share your address change with other government departments, and the Government of Canada says each department must be updated separately.
Service Canada runs CPP, OAS and EI. OAS can be updated in My Service Canada Account. Living abroad can also end OAS: payments may stop after more than 6 months outside Canada unless you lived in Canada at least 20 years after age 18 or a social security agreement with your new country helps. For CPP and EI, Service Canada does not allow changes through that account; use its phone line, a callback request, or a Service Canada office. Banks, brokers and private pension payers are not told by either.
Who else needs to know you left: banks, RRSP and pension payers, employers?
Every Canadian payer and financial institution. The CRA says you are required to notify them that you are no longer resident. After that, a payer withholds non-resident tax on amounts such as dividends, pensions, RRSP withdrawals and some interest (arm's-length interest is generally exempt) and sends it to the CRA.
| Who | What to give them | Where the detail is |
|---|---|---|
| Banks and brokers | Non-resident status and foreign address | Canadian bank and brokerage accounts after leaving |
| RRSP, RRIF and pension payers | Non-resident status and country | Lower withholding on Canadian pensions abroad |
| Tenant or property manager, if you keep a rental | Non-resident status, so tax is withheld on rent | Non-resident landlords |
| Employer, if you still work for one | Departure date and where you now work | Working for a Canadian employer from abroad |
A payer that withholds non-resident tax reports it on an NR4 slip; in the year you leave you may get both kinds. See Canadian slips after leaving Canada and the NR4 slip.
How do I call the CRA from outside Canada?
From outside Canada and the US, call the individual line collect at 1-613-940-8495. The CRA only accepts collect calls placed through a telephone operator.
| Line | From Canada or the US (outside the territories) | From outside Canada and the US (collect, through an operator) | Hours |
|---|---|---|---|
| Individual tax enquiries | 1-800-959-8281 | 1-613-940-8495 | 8 am to 8 pm Eastern, Monday to Friday |
| Benefits | 1-800-387-1193 | None listed | 8 am to 8 pm Eastern, Monday to Friday |
| Departure tax and Form T1244 | 1-800-265-4841 | 1-613-221-3217 | 8 am to 3:30 pm Pacific, Monday to Friday |
The benefits line lists no overseas number; the CRA also lists an online chat service for benefits. By phone from outside Canada and the US, the individual collect line is the listed route.
Should I send Form NR73 as well?
Only if you want the CRA's opinion on your residency status. Form NR73 is for people who "need help determining" their status; it is not required to leave. The CRA gives its opinion from the facts you enter, so incomplete answers about ties you keep in Canada (a home, a spouse, accounts) can produce an answer you did not expect.
Send it through My Account's "Submit documents" service, by mail to the Sudbury Tax Centre, or by fax. Whether to file it is covered in asking the CRA to decide your residency.
Example
These examples are illustrative; amounts are in Canadian dollars.
A family leaving in August with the Canada child benefit
A couple moves abroad with two children in August. They update their address in My Account and call the CRA to give the departure date and ask for the Canada child benefit to stop. The CRA can then stop payments for the months they are no longer eligible. Had they changed only the address, C$600 a month could have kept arriving and been charged back later.
A retiree with an investment account
A retiree leaves with C$40,000 of shares and funds in a non-registered investment account and, apart from OAS, no Canadian income afterwards. The retiree files the departure-year return with the departure date on page 1. Because that property is worth more than the T1161 threshold, Form T1161 goes in by the filing due date. The broker and Service Canada (for OAS) are told separately.
A student leaving after graduation
A student leaves with only a Canadian bank account, no capital property and no income in the year. With no tax owing and no other reason to file, a return may not be required, so the student tells the CRA the departure date directly, updates the address, and tells the bank about non-resident status. Had the student worked part of the year with tax withheld, filing the departure-year return could bring a refund and would record the date.
Different for you?
- You are not sure of your departure date, or you kept ties in Canada: see the date you become a non-resident and get individual tax help.
- Benefits kept arriving after you left: see benefits after leaving Canada; an overpayment that has built up is a case for individual tax help.
- You left years ago and never told the CRA: see left Canada without telling the CRA; unfiled or late years are a case for individual tax help.
- You own shares, real estate or other property when you leave: see leaving Canada for departure tax and Forms T1161 to T1244; a departure return with deemed sales is a case for individual tax help.
- You keep renting out a home in Canada: see non-resident landlords and get individual tax help.
- You run a business as a sole proprietor: see closing a sole proprietorship when leaving Canada.
- You receive OAS and lived in Canada fewer than 20 years after age 18: payments abroad may stop; get individual tax help.
- You lived in Quebec: Revenu Québec is told separately; see leaving Quebec.
Figures on this page
| Figure | Value | Source |
|---|---|---|
| Fair market value threshold for Form T1161 Total fair market value of reportable property owned on departure; the form is required above this amount | $25,000 | CRA: Dispositions of property for emigrants of Canada Checked |
| Personal-use property value below which an item is left off Form T1161 Fair market value of each item of personal-use property, such as household effects, clothing, cars and collectibles, below which the item is not counted for Form T1161 | $10,000 | CRA: Dispositions of property for emigrants of Canada Checked |
| Late-filing penalty for Form T1161, per day For each day the form is late; applies even if no return is required. Minimum and maximum are separate facts. | $25 | CRA: Form T1161, List of Properties by an Emigrant of Canada (2022 edition) Checked |
| Late-filing penalty for Form T1161, minimum Minimum penalty for filing Form T1161 after the filing due date. | $100 | CRA: Form T1161, List of Properties by an Emigrant of Canada (2022 edition) Checked |
| Deadline to tell the CRA you have stopped being eligible for the Canada child benefit A person who ceases to be an eligible individual must notify the Minister by then (Income Tax Act, subsection 122.62(4)); the CRA says a non-resident is generally not eligible for the CCB | Before the end of the month after the month eligibility ends | Justice Laws: Income Tax Act, section 122.62 Checked |
Primary sources
- CRA: Leaving Canada (emigrants)
- CRA: Change your address
- CRA: Contact information
- CRA: Form NR73, Determination of Residency Status (Leaving Canada)
- CRA: Form T1161, List of Properties by an Emigrant of Canada
- CRA: GST/HST credit (Canada Groceries and Essentials Benefit)
- Justice Laws: Income Tax Act, section 122.62
- Justice Laws: Income Tax Act, section 122.5
- Government of Canada: Change your address
- Service Canada: Update your personal information
- Government of Canada: OAS while receiving payments
- Government of Canada: Old Age Security eligibility
About this guide
Published by Cloud Accounting under standing professional approval. This version has no separately recorded personal review. It explains general rules for the tax year shown. It is not advice for your situation.
Changes
- : First published.