If a Canadian citizen left Canada lets say, 12 years ago. They moved permanately, never to return. They had no assets in Canada, they moved to the USA to live and work and became a US resident.
They have no back taxes owing in Canada. They filed a final return, but no returns after that.
but.......we cannot remember if we filled out the 'departure date' section of the final return?
we need this person to be a 'non resident for tax purposes', because when they get CPP and OAS, they only need to file and pay taxes on that in the USA, because of the Canada/US totalization tax agreement.
1. How can we find out their residency status?
2. If their status is 'Not' non resident for tax purposes, how can we change their status at the CRA? form NR73?
3. Are they in trouble for never filing a return after their departure date if they never had any more income?
4. were they required to file Canadian returns in those years away from Canada if they had no income?
thanks