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Subject: CoR: CRA determination of residency

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.

"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.

"NR73 Determination of Residency Status (Leaving Canada)"
"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

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