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The short answer
Form NR73, Determination of Residency Status (Leaving Canada), is a questionnaire you can send the CRA if you have left or plan to leave Canada, temporarily or permanently, and want its opinion on whether you are still resident. The CRA's form page does not describe it as compulsory; the decision turns on your ties to Canada, such as a home, spouse or dependants here, not on the form itself.
What NR73 is, and what it is not
The CRA's form page (modified April 2025) says NR73 helps determine your residency status for income tax if you have left or are planning to leave Canada, temporarily or permanently. The CRA guide for Canadian residents abroad (T4131) suggests it for people who are unsure of their status. Nothing on the form page says you must file it, and filing it does not make you non-resident. Your status is a question of fact; the form gives the CRA the facts so it can give you its view.
Most people moving back to Lagos, Abuja or Port Harcourt for good do not need it. Those with a mixed picture often do: a house kept in Brampton, a spouse who stays until the children finish school, or a contract in Nigeria for two or three years with a plan to return.
The ties the CRA weighs
T4131 divides residential ties into two groups.
| Significant ties | Secondary ties (examples) |
|---|---|
| A home in Canada | Personal property in Canada, such as a car or furniture |
| A spouse or common-law partner in Canada | Social ties, such as memberships |
| Dependants in Canada | A Canadian driver's licence |
| Canadian bank accounts and credit cards | |
| Provincial health insurance |
If you keep significant ties while abroad, T4131 says you are generally a factual resident and continue to report world income and pay federal and provincial tax. Keeping one or two secondary ties does not usually decide the matter alone, but several together can.
Your departure date
The CRA's Leaving Canada page says you usually become a non-resident on the latest of three dates: the day you leave, the day your spouse or dependants leave, and the day you become resident of the new country. If your wife and children follow you to Lagos in August after you leave in March, your departure date is generally August. That date goes on page 1 of your final return as a resident.
When the treaty breaks a tie
You can be resident in both countries at once. The Nigeria Tax Act 2025 treats you as resident in Nigeria on any one of several tests, including a permanent place available for your domestic use, habitual abode, substantial economic or immediate family ties, or 183 days or more in a 12-month period, as summarised by PwC. Where both countries claim you, Article 4 of the Canada–Nigeria agreement sets a tie-breaker in order: permanent home, centre of vital interests, habitual abode, then nationality.
What else happens when you leave
- Deemed disposition. The CRA treats most property as sold at fair market value on your departure date. Canadian real property, registered plans such as RRSPs and TFSAs, and pensions are among the exclusions. Form T1243 works out the gain; you can elect on T1244 to defer the tax until you actually sell, by 30 April of the following year, with security required above set amounts.
- Form T1161. If the fair market value of all your property is more than $25,000 on leaving, you list it on T1161. The penalty for filing late is $25 a day, minimum $100, maximum $2,500.
- Tell your payers. The CRA says you are required to notify Canadian payers and financial institutions that you are no longer resident, so they apply non-resident withholding.
- TFSA. You may keep it, but no new room builds up while you are non-resident and contributions attract a penalty tax.
Details are in departure tax when moving back to Nigeria and your TFSA after the move.
Steps if you decide to file NR73
- Download the current NR73 from the CRA form page (fillable PDF; Acrobat Reader 10 or later).
- Answer every question fully; the ties above are what the CRA weighs, so be precise about home, family, property, accounts, health coverage and return plans.
- Attach supporting facts where helpful: a Nigerian tenancy or title, a Nigerian employment letter, proof the Canadian home is sold or let at arm's length.
- Send it using the instructions on the form, and keep a copy.
- File your final resident return on time regardless; do not wait for the CRA's reply.
This is general information, not tax advice. A cross-border adviser can review a mixed set of ties before you file.
Where Pryme fits
A move home means money in several currencies for a while. A Pryme account can be opened from any country and holds NGN, USD, GBP and EUR with local details for each; Swap converts only when you choose, showing the rate and fee first.
Questions people ask
Do I have to file NR73 when I move back to Nigeria?
The CRA's form page does not describe it as compulsory. It is a way to get the CRA's opinion when your residency is unclear.
When do I become non-resident of Canada?
Usually on the latest of the day you leave, the day your spouse or dependants leave, and the day you become resident in Nigeria.
Does keeping a Canadian bank account make me resident?
A bank account is a secondary tie. On its own it does not usually decide residence, but several secondary ties together can, and a home, spouse or dependants in Canada are significant ties.
What if both Canada and Nigeria say I am resident?
The Canada–Nigeria agreement's tie-breaker looks at permanent home, then centre of vital interests, habitual abode and nationality.
Sources
- CRA Form NR73, Determination of Residency Status (Leaving Canada) (modified 24 Apr 2025) · accessed Oct 2026
- CRA T4131, Canadian Residents Abroad (Rev. 12) · accessed Oct 2026
- CRA, Leaving Canada (emigrants) (modified 17 Sep 2026) · accessed Oct 2026
- CRA, Dispositions of property for emigrants (modified 20 Jan 2026) · accessed Oct 2026
- Canada–Nigeria tax agreement (signed Abuja, 4 Aug 1992), Global Affairs Canada treaty database · accessed Oct 2026
- PwC Worldwide Tax Summaries, Nigeria – Residence (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.