Request to File a Return

configuration · Post by **configuration** » Mon Jan 11, 2016 5:34 pm

Hello,
Today I received a request from the CRA to file a return for 2014. I'm surprised to receive it, because I was a non-resident of Canada for all of 2014, and did not receive any income from Canadian sources that year. I did have income in Canada in 2013 (even though I was a non-resident that year as well), and filed a return for that year accordingly. The last time I was resident in Canada was 2012, although in 2015 I again became a Canadian resident.

My question is whether this request to file is just a normal procedure for recent non-residents, or whether this request by the CRA indicates some red flag on my account for whatever reason. I can certainly file a non-resident return for 2014 very easily, showing no tax owing. But I guess my question is: should I be worried about receiving this request?

Thanks for any replies.

nelsona · Post by **nelsona** » Mon Jan 11, 2016 9:39 pm

The question is whether you filed a DEPARTURE return in 2012 or 2013.

Only by filing a departure return, and thereafter filing a non-resident return (if you have to) can CRA know that you have left and no longer have to report world income.

configuration · Post by **configuration** » Mon Jan 11, 2016 11:59 pm

Hi nelsona,
Yes, I filed a departure return for 2012, and a non-resident return for 2013. So I was surprised to receive a request for a 2014 return. Does this strike you as just normal operating procedure for the CRA?

nelsona · Post by **nelsona** » Tue Jan 12, 2016 1:23 am

What income did you report on your 2013 NR return?
Typically CRA will send you an NR return each year after you file a return. They might also send you one if they have an NR form from a Cdn payor in your name.
If you did not earn any Cdn income which must be reported on an NR return, then I would simply reply back to that effect.

configuration · Post by **configuration** » Tue Jan 12, 2016 11:43 am

Thanks for the advice, nelsona.
I had employment income in 2013 that I earned even though I was a non-resident. My university employment continued for 6 months of 2013 but I was able to work from home (which was in the US). All this was disclosed, and the proper tax accounted for on the non-resident 2013 return.

I had no income in Canada of any kind in 2014. I will follow your suggestion and write them a simple letter explaining this, and will hope they don't make me file a return for that year.

nelsona · Post by **nelsona** » Tue Jan 12, 2016 12:18 pm

Also, look back at your 2013 return. Since this was employment income, you had to file a return "as if" you lived in the province where your university was. So your return *might* not have looked like an NR return.

In any event, a letter, referring to the notice, should take care of it.