Form NR73 and Cad Tax returns?

[hellomister40]

Hi,

My mother (a Canadian citizen) became a US permanent resident (green card) last year. Her income last year in both Canada and US was $0. She called up CRA to inform them that she is not a resident of Canada anymore. CRA asked her to send form NR73.

I am a Cad citizen too and am on H1 status in the US. My questions:

1. Does she have to file a Cad tax return for the tax year 2015 given $0 income?
2. While preparing my tax returns, my accountant didn't ask me to fill form NR73. My tax return did have the following: "If you became or ceased to be a resident of Canada for income tax purposes in 2015, enter the date of". Do I need to fill and send NR73 also OR just indicating the answer to the Q will suffice? I am assuming I will have to submit NR73 only after I become a GC holder but wanted to request for confirmation from you

Thank you.

[nelsona]

It is never required to send an NR73 unless CRA asks you for one. It has nothing to do with getting green card.

Rather than sending an NR73, which is patently unnecessary in your mothers case, she should file a departure return for her province, thus making sure that she takes care oif any departure requirements, like any investments, banking etc.

She has no income? not even bank account?

[hellomister40]

Thanks nelsona. That's correct...she has no income. Just a joint bank account with me (I myself moved last year) with value of less than $10K. There was minimal interest on it (its a checking account) which I added to my tax returns with CRA

[nelsona]

... don't forget to report that interest on your 1040. and if you have other foreign accounts, that one will also have to be listed on your FBAR report.

And interest earned after your departure is not taxable in Canada, and neither for her after her departure.