Canadian living in US Residency Tax Question

[Rubicon]

I am a Canadian Citizen married to a US Citizen for 3 years now. I filed Canadian taxes up to 2008. In 2009, I simply didn't submit anything thinking this was ok however I received a letter from the CRA stating I had not submitted anything. I am a permanent Resident of the US and wondering if I should simply fill out NR73-Determination of Residency Status so that I no longer pay Canadian taxes. I live close enough to Canada that I visit usually once/week, have a bank account with minimal money and 1 credit card. We purchased a trailer in a trailer park last year that we visit in the summer but that's it. Am I correct in thinking that I should simply apply for NR73 as I don't plan on ever moving back to Canada.

[nelsona]

It isn't necessary to file an NR73. However, you should have filed a departure return in the year you left canada, listing exactly what date you left. That is why CRA is asking for your return for 2009.

I would go back to 2008 (or even 2007 if that is when you left) and fix the return (it's wrong). It is very important to establish when you left by a specific action, not merely a decesion that you didn't want/need to file anymore. There are certain filing requirements that need to be met when you leave, more needed that NR73.

NR73 won't fix your incorrect previous return.

The ties you mention are not sufficient to keep you Cdn resident, so I wouldn't worry about that. You are a US resident, and have been since the day you moved.

[nelsona]

Take a look at the CRA "Emigrants" guide for various things that need(ed) to be done in the year you left. make sure you took/take care of these.