CoR: CRA determination of residency

["Andrew Webber" <awebber@wwwebbers.com>]

This is a preliminary follow-up to this action item 
in part 2 from the last meeting:

>CCRA to provide on-line link to forms.

www.cra-arc.gc.ca/E/pub/tp/it221r3-consolid/README.html
"IT-221R3 (Consolidated) Determination of an Individual's Residence Status"
describes the methods and factors used to determine 
residence status, and the implications of each status.

www.cra-arc.gc.ca/E/pbg/tf/nr73/README.html
"NR73 Determination of Residency Status (Leaving Canada)"
and
www.cra-arc.gc.ca/E/pbg/tf/nr74/README.html
"NR74 Determination of Residency Status (Entering Canada)"
are forms that the taxpayer may optionally submit to obtain
a determination.  Since the determination is based solely
on information provided in the form, the determination may
change at a later date.

These forms are described thus:

>In most cases, the CCRA will be able to provide an opinion 
>regarding a taxpayer's residence status from the information 
>recorded on the completed form. This opinion is based 
>entirely on the facts provided by the taxpayer to the CCRA 
>in Form NR73 or NR74, as applicable, therefore, it is 
>critical that the taxpayer provide all of the details 
>concerning his or her residential ties with Canada and 
>abroad. This opinion is not binding on the CCRA and may be 
>subject to a more detailed review at a later date and 
>supporting documentation may be required at that time.



andrew [awebber@wwwebbers.com]
ph 613-797-8123
fx 831-300-4097
------
For PGP public key, send email with "send public key" as subject