I’m a Canadian living in the US on an F-1 visa doing STEM OPT.
I have no significant ties left in Canada (no home, spouse or dependents). I do have a driver’s license, bank account, and credit card.
I’m trying to figure out if I should file a departure return with the CRA. The main issue is that I’m a non-resident alien in the US due to my visa status. But I meet the requirements for factual non-residency in Canada.
Has anyone dealt with this before? Any tax experts that may know if this is possible?
Download CRA NR273 - Determination of Residency Status (leaving Canada)
If it is clear after using the answers on the form which country has the strongest ties, you are good to go. If not, mail the completed form (keeping a duplicate form) to CRA to get a determination.
Advising the immigration at the Canadian Customs that you are leaving Canada to live in the US would establish the date that you are no longer a resident of Canada even though you remain a Canadian citizen.
It definitely is a good idea to cut ties with Canada including your driver’s license or other government permits. Giving Revenue Canada a US address is a plus.