emigration date for: F1 student to TN status worker

[Foxtrotski]

Nelson, your forum is amazing! Thanks for all the insight.

I'm a Canadian citizen in the US and need to determine my emigration date.

After Christmas break in Canada, I resumed work in US as a grad student from Jan 3 through March 2011. I graduated in March and switched from a F1 visa to TN worker by exiting US and rentering from Mexico.

My only income is from salary in the US. Nothing in Canada.

I pass the substantial presence test (SPT) and have no ties to Canada for tax purposes.

I filed a 1040 and am trying to file a departure return for Canada.

What should I use for emigration date?
CRA guide says later of
1. Date I left canada (Jan 3)
2. Date I become a resident of the country to which I am immigrating?

For #2, is this Jan 1 (since I pass SPT), TN start date, or 183 days after being in US?

Thanks!!

[nelsona]

You became a US rax resident the day you got TN, as this is when you meet the IRS standard for resident (ie non-F1).
I asume you have minimal Cdn ties?

[Foxtrotski]

Fantastic. Thanks for the clarity, Nelson.
True, the only ties I have are bank acct, credit card, drivers license. No property, no spouse or dependents, job, lease, etc.

Silly question - is there a form that is explicitly a departure tax return? The guide directs me to 'General Income Tax and Benefit package'. Is this correct? Can I file the return and state all necessary departure things (emigration date, t1243) online via turbotax?

thanks again,

[nelsona]

The emigrant guide from CRA walks you thru the process of becoming non-resident. DO NOT send in NR73; simply inform CRA on your normal tax return, with a departure date.

Ufile.ca works fine. You will have to mail it however as netfile is only for residents.

[Foxtrotski]

thanks, Nelson.

I'm now filed with confidence!

very best,