# Back taxes/Non payment of taxes



## CanadianinChina (Oct 19, 2015)

Hello all,

I'm new to this forum, and would like to ask a question.

Over 10 years ago, I left Canada to begin working overseas. I've spent 6 years in Asia (two different stints in different countries) and 4 years working in Europe. Due to my own (admitted) very stupid and naive understanding of things, and listening to the wrong people, I never A). Filed for non-residency in Canada, nor B). (and more alarmingly) have not filed for taxes while outside of Canada. I have paid taxes in all three of the countries I lived in, but I have very little in the way of documentation to prove this.
At some point, (not entirely sure when), my girlfriend and I would like to move back to Canada and when that happens, I would like to avoid any big headaches.

So, my question(s) to anyone who is knowledgeable regarding these issues are these:

1). Would my paying taxes in the other three countries exempt me from paying taxes in Canada? (Doubtful, but worth asking)

2). Is it possible to retroactively declare non-residency? I've checked out the Canadian Revenue Agencies' website and looked over form NR73 (Determination of Residency Status (Leaving Canada) ), but I'm unsure if I can do this years after leaving Canada, and I certainly wouldn't want to file this now and cause more headaches.

3). If I am still required to pay taxes for the 10 years I've been abroad, can I do that retroactively, or would that cause a bigger issue?

4). Failing all the above, how much trouble will I find myself in if (when) I do decide to move back to Canada and start filing taxes at that point? Would this be something I could face jail and/or a massive fine for? 

Again, I realize that all of these issues and problems are entirely of my own doing. I'm not trying to absolve myself of anything here, but I am concerned that my screw-up 10 years ago will impact my future in Canada.

Cheers and thanks for any and all advice.

Paul


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## Just a Guy (Mar 27, 2012)

I'm no tax expert, but I can throw in a couple of things...

1) you should get tax credits for the taxes you already paid. You don't pay double taxes in Canada. Now, this doesn't mean each country taxes you the same amount, if you paid less taxes in the other countries than you would have in Canada, you'd still be expected to pay the remainder to Canada... So, if you made $100 for example, Canada may have expected you to pay $36 in taxes. Overseas, you paid $10 in taxes. Canada would still expect $26 more dollars from you (you should get $10 credit for the taxes you already paid as opposed to having to pay $46 in taxes with $36 going to Canada and the $10 you paid overseas). 

You can pay the taxes retroactively but you will be subject to penalties which add up quickly. Best to start filing tax returns right away instead of waiting until you return.

It may be worthwhile to explore the "voluntary disclosure" procedure 

http://www.cra-arc.gc.ca/voluntarydisclosures/

As I said, I'm far from an expert on these issues, but maybe this is at least a start.


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## Eclectic12 (Oct 20, 2010)

Tax residency is what matters.

http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html


The trouble is if you are considered a "deemed resident", you have to pay Canadian taxes on your *worldwide* income. It is only as a Non-Resident that the income earned in other countries would only be taxed in the country earned (unless a tax treaty changes the rates). 

The trouble is that when one becomes a NR, one has emigrated and has to pay a "departure tax" on certain types of property (ex. have shares in say Royal Bank in a taxable account? The departure tax is to pay the capital gain as if one sold on the day one left).

http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html


I believe you could declare NR retroactively ... just be prepared for the departure tax plus any interest/penalties. 


If you are a "deemed resident", paying the ten years of back taxes won't be an issue (the gov't loves getting money). You might have to apply to get some or all of the interest/penalties for being late waived. 


I doubt jail would be an issue (it's harder for CRA to collect if you are in jail). It is more how the late penalties and interest have been growing.



The good news is that usually when one comes forward to clear everything up, CRA is more likely to waive some of the cost plus agree to a payment schedule versus if you show up in their computers.


I'd contact a tax specialist and go that route.



Cheers


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## AltaRed (Jun 8, 2009)

CRA really only cares about taxes due to Canada, as both a tax resident, and withholding taxes in the case of Canadian domiciled income while a non-resident for tax purposes. Whether taxes were paid to the countries in which the OP lived and worked is of no real interest to the CRA. 

CRA would have likely deemed the OP to be a non-resident of Canada for tax purposes a long time ago anyway (e.g. anything over 2 years out of country). I thus do not see the point of filing NR73 at this time.

1. The key issue is the steps the OP took when leaving Canada. Surely the OP would have filed a 'last' tax return for the year in which the OP departed, e.g. if the OP departed in Sept 2004, the OP would (should) have filed a tax return to CRA before April 30, 2005 on Canadian income earned in 2004. If that was done AND the OP also declared 'deemed disposition' of capital (stocks, bonds, real estate) at the same time on that tax return.... then all is well with CRA.

2. Then if the OP still had assets like stocks, bonds, etc. still in Canada earning income while out-of-country, the financial institutions should have been withholding appropriate taxes due Canada and submitting that to CRA. Financial institurions should automatically do this IF the OP had provided them with his/her out-of-country postal address.

Thus, if the OP did the above, there are no outstanding tax obligations to Canada. If the OP did not do any of 1. and 2. above, then there will be penalties due and interest to be paid on taxes that should have been paid and the OP should retain a tax accountant to sort out what needs to be done before penalties and interest due become worse. The OP needs to provide more clarity on the specifics on his/her exit from Canada.


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## CanadianinChina (Oct 19, 2015)

Hello all,

Thanks for the answers. I'll respond to everyone's posts below:

Just a Guy: 
1) you should get tax credits for the taxes you already paid. You don't pay double taxes in Canada. Now, this doesn't mean each country taxes you the same amount, if you paid less taxes in the other countries than you would have in Canada, you'd still be expected to pay the remainder to Canada... So, if you made $100 for example, Canada may have expected you to pay $36 in taxes. Overseas, you paid $10 in taxes. Canada would still expect $26 more dollars from you (you should get $10 credit for the taxes you already paid as opposed to having to pay $46 in taxes with $36 going to Canada and the $10 you paid overseas). 
You can pay the taxes retroactively but you will be subject to penalties which add up quickly. Best to start filing tax returns right away instead of waiting until you return.

It may be worthwhile to explore the "voluntary disclosure" procedure 

http://www.cra-arc.gc.ca/voluntarydisclosures/

As I said, I'm far from an expert on these issues, but maybe this is at least a start. *I appreciate the advice and guidance. Thank you!*
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Eclectic12 

Tax residency is what matters.

http://www.cra-arc.gc.ca/tx/nnrsdnts...sdncy-eng.html

The trouble is if you are considered a "deemed resident", you have to pay Canadian taxes on your *worldwide* income. It is only as a Non-Resident that the income earned in other countries would only be taxed in the country earned (unless a tax treaty changes the rates). 
The trouble is that when one becomes a NR, one has emigrated and has to pay a "departure tax" on certain types of property (ex. have shares in say Royal Bank in a taxable account? The departure tax is to pay the capital gain as if one sold on the day one left). *I left Canada shortly after graduating from university. I don't have any sort of property, or any savings in Canada. *
http://www.cra-arc.gc.ca/tx/nnrsdnts.../nnrs-eng.html

I believe you could declare NR retroactively ... just be prepared for the departure tax plus any interest/penalties. 

If you are a "deemed resident", paying the ten years of back taxes won't be an issue (the gov't loves getting money). You might have to apply to get some or all of the interest/penalties for being late waived. *This is my second fear. I can't imagine what 10+ years of taxes and penalties would be*

I doubt jail would be an issue (it's harder for CRA to collect if you are in jail). It is more how the late penalties and interest have been growing.


The good news is that usually when one comes forward to clear everything up, CRA is more likely to waive some of the cost plus agree to a payment schedule versus if you show up in their computers. * Thanks. I have this fear that the CRA is some monstrosity that would be unwilling/unable to help me, if things came to that.*

I'd contact a tax specialist and go that route. * This is my plan, regardless of what happens. Consult a lawyer and/or accountant and see what can be done. Cheers! *



Cheers

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AltaRed 
CRA really only cares about taxes due to Canada, as both a tax resident, and withholding taxes in the case of Canadian domiciled income while a non-resident for tax purposes. Whether taxes were paid to the countries in which the OP lived and worked is of no real interest to the CRA. 

CRA would have likely deemed the OP to be a non-resident of Canada for tax purposes a long time ago anyway (e.g. anything over 2 years out of country). I thus do not see the point of filing NR73 at this time.

1. The key issue is the steps the OP took when leaving Canada. Surely the OP would have filed a 'last' tax return for the year in which the OP departed, e.g. if the OP departed in Sept 2004, the OP would (should) have filed a tax return to CRA before April 30, 2005 on Canadian income earned in 2004. If that was done AND the OP also declared 'deemed disposition' of capital (stocks, bonds, real estate) at the same time on that tax return.... then all is well with CRA. *I did. I filed my last tax the year I left Canada. I left in 2005, and I filed for 2004. I wasn't earning enough money at the time, so I owned no property, had no stocks, nor bonds.*

2. Then if the OP still had assets like stocks, bonds, etc. still in Canada earning income while out-of-country, the financial institutions should have been withholding appropriate taxes due Canada and submitting that to CRA. Financial institurions should automatically do this IF the OP had provided them with his/her out-of-country postal address. * I didn't. Thankfully. *

Thus, if the OP did the above, there are no outstanding tax obligations to Canada. If the OP did not do any of 1. and 2. above, then there will be penalties due and interest to be paid on taxes that should have been paid and the OP should retain a tax accountant to sort out what needs to be done before penalties and interest due become worse. The OP needs to provide more clarity on the specifics on his/her exit from Canada. *Long story short. I left Canada in 2005. I filed my taxes for 2004 and my last Canadian job. I wasn't in a financially secure place to own stocks, bonds or property (although I did have a mutual fund through Bank of Montreal that I was NOT putting anything towards. It was earning interest only.*

*I appreciate all the advice thus far. Thanks all!*


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## lost in space (Aug 31, 2015)

As others have mentioned Canadians, unlike Americans, are taxed on their residency status not their passport. As you left Canada shortly after graduating and as you mentioned have no real assets than you have nothing to worry about!

Secondly even as a non resident you can keep assets in Canada (I do) as long as the withholding tax is applied, again outside of real estate no tax return required. 

If you’re concerned I’d suggest Canadian Money Saver Ask the Experts would be a good starting point (subscription required). 

Returning to Canada after being abroad is a bit more complicated but nothing to serious.


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## Eclectic12 (Oct 20, 2010)

Just a Guy said:


> I'm no tax expert, but I can throw in a couple of things...
> 
> 1) you should get tax credits for the taxes you already paid. You don't pay double taxes in Canada ...


I'm not sure how far this goes. I recall articles talking about the double taxation being avoided through a tax treaty. The article indicated that without a treaty, there would be double taxation.

In any case, since the OP had no assets when emigration occurred ... it is all moot. As a NR, there's the departure tax and then it's only NR withholding on any remaining Canadian assets.




Re: 10+ years of back taxes versus Departure tax



CanadianinChina said:


> This is my second fear. I can't imagine what 10+ years of taxes and penalties would be ...
> I have this fear that the CRA is some monstrosity that would be unwilling/unable to help me, if things came to that.


From the sounds of it ... the main missing parts are to be sure CRA knows you became NR a long time ago and to get the departure tax sorted out.

There's two upsides here. 

The first is that it sounds like there's nothing to worry about for the 10+ years as being without a residence/spouse/assets in Canada, the tax year you left is the last tax return that was required to be filed.

The second is that as you were a university student with minimal, if not zero assets - there likely is no departure tax owing.
http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/lvng-eng.html


That should take a lot of worry out of the equation.


As I say - anytime I've been late or had issues, as long as I don't wait for CRA to chase me, they've been good about working with me to resolve it. 





CanadianinChina said:


> Long story short. I left Canada in 2005. I filed my taxes for 2004 and my last Canadian job. I wasn't in a financially secure place to own stocks, bonds or property (although I did have a mutual fund through Bank of Montreal that I was NOT putting anything towards. It was earning interest only.



Sounds like you might owe one tax return for 2005 but with only a MF bearing interest only - it should not add up to much.




lost in space said:


> ... Returning to Canada after being abroad is a bit more complicated but nothing to serious.


Interesting ... I'd have thought that as long as the tax returns were up to date and one was prepared to show one was a NR for the missing tax returns, one could re-establish one's primary residence and start filing Canadian tax returns.

One needs to plan ahead as becoming a Canadian tax resident means worldwide income is taxable by Canada. So any adjustments need to be made before returning. This is like a Canadian moving to the US collapsing their TFSA so that when they have to start filing a US tax return, the IRS won't charge tax on it.

Here's a CRA magazine article:
http://www.cramagazine.com/issues/summer01/article02.html


Then there's the stuff like the waiting period to qualify for the provincial health plan etc.



Cheers


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## AltaRed (Jun 8, 2009)

Based on the OP's responses, the key wrinkle may be the failure to file a 2005 tax return. That should be done, even if no taxes owing because it also validates the OP's departure from Canada. One should ALWAYS file a tax return for the year of departure.

The other wrinkle may be withholding taxes owing* on the interest collected from the BMO mutual fund.... though IF the OP gave BMO his out-of-country postal address, that would not apply because BMO would have collected any necessary withholding taxes. It's not clear from the response the OP provided if that was the case. Either way, any penalties would/should be small.

There is nothing special to be done with CRA upon re-entry to Canada. The key would be to ensure offshore taxes are paid to the country in which the OP resides, and then to record "worldwide income" thereafter on the Canadian tax return. Example: OP returns Feb 2016. Any worldwide income earned by the OP after he arrives in Canada must be reported on his Canadian tax return due April 30, 2017. Be sure to use a cross-border tax accountant on this first tax return to 'get the answers right'.

* withholding taxes on interest earned could be zero depending on the tax treaty between Canada and the countries the OP resided in.


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## lost in space (Aug 31, 2015)

I've never heard of a departure tax I'm assuming that means a deemed dispossession on your final tax return?


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## Eclectic12 (Oct 20, 2010)

Yes ... without the departure tax, Canada would lose out on say capital gains for shares owned while a Canadian tax resident held in a taxable account. As I understand it, the idea is to capture their fair share. 

If you bought shares in 2003 then emigrate to the US in 2015, whether you sell the shares or not - the 2015 tax return has to show the capital gain or loss. The FMV on the departure date used to calculate the Canadian CG or CL then becomes the new cost base for the shares for figuring out the capital gains owed to the US when down the road, the shares are sold. It is a similar idea as the "deemed disposition" when transferring shares from a taxable account into a registered account such as a TFSA or RRSP.

Since this is an investing web site I used shares as the example but there's a list of different properties that this applies to.




> When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax).
> 
> Your property could include the following: shares, jewelry, paintings or a collection.


http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/lvng-eng.html


Since it is departing Canada so that one is no longer a tax resident that triggers the deemed disposition on the final tax return - it has been tagged as "departure".


The "moving to the US" scenario illustrates that it is important to have checked out the tax system where one is moving to. A simple example is that Canada allows one to keep their TFSA plus have it remain Canadian tax free (no new contributions or grants of contribution room) but the US will tax the TFSA as income. Typically the advice to someone moving to the US is to collapse their TFSA before moving. An RRSP, on the other hand - is recognised so leaving the RRSP intact is okay.


Cheers


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## AltaRed (Jun 8, 2009)

Eclectic12 said:


> The "moving to the US" scenario illustrates that it is important to have checked out the tax system where one is moving to. A simple example is that Canada allows one to keep their TFSA plus have it remain Canadian tax free (no new contributions or grants of contribution room) but the US will tax the TFSA as income. Typically the advice to someone moving to the US is to collapse their TFSA before moving. An RRSP, on the other hand - is recognised so leaving the RRSP intact is okay.


Well said. The 'foreign' treatment of an RRSP, TFSA, RESP, etc. will depend on the tax treaty between Canada and the jurisdiction one is moving too. Knowing tax consequences of an 'ex-pat' move is critical BEFORE accepting such assignments or leaving the country, especially if one has accumulated numerous assets, registered accounts, etc. The 'departure tax' consequences could be brutal in becoming a non-resident for tax purposes.

It is not an issue for the OP if the OP had little in the way of assets when leaving the country. As mentioned above, the absence of a 2005 tax return is the primary outstanding issue that should be dealt with by a competent tax accountant.

Added later: The 2005 tax return may not be important if there was no income earned in Canada before going ex-pat, or if there is no income tax owing even if some income was earned. The OP needs to clarify that, or talk to a tax accountant abou that


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## Eclectic12 (Oct 20, 2010)

That said ... I suspect it is similarly important to confirm the departure from foreign country tax requirements as well as the Canadian arrival ones.

I did notice on CRA's "Arriving to Canada" page that similar to the deemed disposition when leaving Canada, there is deemed acquisition for property such as shares that set the cost base to FMV on the date of arrival.

I can see where as a departing university student, there was likely was no property (ex. shares) to be deemed to sell (OP has confirmed this) but with ten years in a foreign country, it would appear likely that the return to Canada may involve affected property.


Bottom line IMO is that before moving in either direction, info should be gathered so that appropriate plans can be made instead of hoping there's nothing to deal with.


Cheers


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## OhGreatGuru (May 24, 2009)

From the description given by OP, it seems unlikely there would be:
a) departure taxes due (ie. capital gains on deemed dispositions) because he had no assets;
b) income tax due on his foreign income, because Canada taxes on the basis of residency, not citizenship, and he appears to have retained few, if any, residential ties.

The more likely problem is if he never filed a return for his year of departure. So there could potentially be taxes or penalties stemming from that. 

But this is all speculation on probabilities. I am not usually in favour of throwing money at lawyers. But I have seen advice that if you think you may be in trouble with CRA you should consult a tax lawyer, because anything you tell a lawyer is protected by client privilege. The lawyer in turn will advise you on what to tell CRA.


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## AltaRed (Jun 8, 2009)

Eclectic12 said:


> I did notice on CRA's "Arriving to Canada" page that similar to the deemed disposition when leaving Canada, there is deemed acquisition for property such as shares that set the cost base to FMV on the date of arrival.
> 
> I can see where as a departing university student, there was likely was no property (ex. shares) to be deemed to sell (OP has confirmed this) but with ten years in a foreign country, it would appear likely that the return to Canada may involve affected property.


Indeed. When I returned to Canada for the last time in 2006, I had all my property "market priced" and documented based on the date of entry to Canada. All of that was reported on my T1 General for the 2006 tax year when I filed in circa April 2007.


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## humble_pie (Jun 7, 2009)

AltaRed said:


> Indeed. When I returned to Canada for the last time in 2006, I had all my property "market priced" and documented based on the date of entry to Canada. All of that was reported on my T1 General for the 2006 tax year when I filed in circa April 2007.



i'm a bit puzzled here by the "all of that was reported" reference - "that" being the market price as of the date of re-entry to canada of "all" property.

i'm wondering where on the T1 general or capital gains schedule does it ask to report "all" such info? the way i would do it is record reliably the market value of every security in the portfolio on the very day of entry into canada.

but on my tax return to be filed for that year, i would report only actual sales of securities for that year. Sales that took place after my entry to canada but before the end of the taxation year. I would use the date-of-entry market price as my cost base for such sales.

however, i wouldn't report anything else, for the simple reason that i don't know where the extra information is supposed to be reported. The extra information being stocks that i held upon entry to canada but did not sell that first taxation year. May, in fact, have never sold. Might even still be holding, to this very day each:


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## CanadianinChina (Oct 19, 2015)

Hi all,

A sincere thanks for all the help and guidance. I sincerely appreciate people putting forth their knowledge and any information they may have.

Since a couple of people have asked, I left Canada in September 2005, with my last tax filing being for 2004. I know that I'll need to deal with this when I return, as I did not file anything for what I worked in 2005 (again, my own stupidity and ignorance, a mistake that I am wishing the 20-something me knew to avoid).

Eclectic12 had mentioned "the main missing parts are to be sure CRA knows you became NR a long time ago". This goes back to one of my questions..Seeing as I never formally declared NR before leaving Canada, and imagining that I retroactively do so after I permanently return to Canada, will the CPA allow it? 

One more question, if I may. Should this be something I do before Canada, (even before properly knowing when I'll be returning to Canada permanently), or would it be better to start fixing this mess out only when I return to Canada?

All in all, I will be speaking to a tax lawyer and an accountant when I return to Canada. I feel more confident that I won't be facing too much of a battle when I decide to return to Canada, and I thank everyone for pointing out things that are important to my case. 


Cheers all!

Paul


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## AltaRed (Jun 8, 2009)

humble_pie said:


> i'm a bit puzzled here by the "all of that was reported" reference - "that" being the market price as of the date of re-entry to canada of "all" property.
> 
> i'm wondering where on the T1 general or capital gains schedule does it ask to report "all" such info? the way i would do it is record reliably the market value of every security in the portfolio on the very day of entry into canada.


I recall that a schedule was attached by 'a big 5 accounting firm' to my 'paper tax return' listing the FMV (new ACB) of all investments on date of re-entry. I may still have that tax return and if I find it (assuming it is not already shredded), I will let you know.


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## AltaRed (Jun 8, 2009)

CanadianinChina said:


> Since a couple of people have asked, I left Canada in September 2005, with my last tax filing being for 2004. I know that I'll need to deal with this when I return, as I did not file anything for what I worked in 2005 (again, my own stupidity and ignorance, a mistake that I am wishing the 20-something me knew to avoid).
> 
> Eclectic12 had mentioned "the main missing parts are to be sure CRA knows you became NR a long time ago". This goes back to one of my questions..Seeing as I never formally declared NR before leaving Canada, and imagining that I retroactively do so after I permanently return to Canada, will the CPA allow it?
> 
> ...


Ask your tax accountant but I see no reason to file the NR73 at this late date. It will be pretty obvious in CRA's records that there was no income associated with your SIN after 2005. Financial institutions and employers file income information with CRA and your record will presumably be a big fat zero.

But you had better work with that tax accountant sooner rather than later to file that 2005 tax return especially if there was tax owing!!!! If nothing else, google a cross-border tax accountant and ask the question. They may well give you a 'free' answer.


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## humble_pie (Jun 7, 2009)

AltaRed said:


> I recall that a schedule was attached by 'a big 5 accounting firm' to my 'paper tax return' listing the FMV (new ACB) of all investments on date of re-entry. I may still have that tax return and if I find it (assuming it is not already shredded), I will let you know.




yes, i've noticed that accounting firms often do pump out extra documentation, wondering if this might be an instance of it?

as far as i know there's no requirement on the actual tax returns - the T1 long form or the capital gains schedule - to list *all* the securities that one owns. Not at any time. Including not at the time of entry or re-entry to canada.

afaik all that's required is to keep one's own cost base records, so that if & when a security is sold, a taxpayer can declare the proceeds, the cost & the net gain or loss.

is it possible that some accounting firms choose to file non-required or excessive data, possibly to forestall later questioning by the tax authorities? this might actually be a good idea!


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## AltaRed (Jun 8, 2009)

I agree there is nothing in the T1 or tax guide on that issue, so you are probably correct in your conclusion. I don't remember the reason (that goes back to 2006) and alas, I checked but no longer have tax returns going back that far. I do have my own ACB worksheet that matched the data..... still have some of those investments from before that date too.


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## Eclectic12 (Oct 20, 2010)

In these days where one is able to print to a PDF or look at a financial site's history of prices ... I'd expect that this would be similar to the "send it in but keep electronic supplemental info", similar to charitable donations.

If CRA doesn't ask ... then the usual schedule 3, part 3 Capital Gain (or Loss) is fine. If CRA does ask, printing out the PDFs with a note indicating one returned to Canada on the date of the PDFs should be enough.


It is a good question for CRA and the tax specialist but I'm thinking CRA probably isn't that concerned unless there's millions of $$$ involved.


Not that I'm a tax expert though.

Cheers


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## Eclectic12 (Oct 20, 2010)

AltaRed said:


> Ask your tax accountant but I see no reason to file the NR73 at this late date. It will be pretty obvious in CRA's records that there was no income associated with your SIN after 2005. Financial institutions and employers file income information with CRA and your record will presumably be a big fat zero.


Makes sense to me as well ... though taxes, CRA and logic don't always line up.

My logic said once CRA had confirmed their data entry clerk's error which resulted in three or four years worth of penalties/interest, CRA would put a note in the computer, reset the entry and pump out some revised NOAs. 

CRA on the other hand, admitted the mistake but as I could "choose to leave things as-is" instead of wiping out thousands owed - I had to file the requests to modify the tax returns their mistake had modified. I'm not sure whose logic would say "I made the effort to confirm I don't owe the money but on second thought, I'll leave things as-is and just pay it".




AltaRed said:


> But you had better work with that tax accountant sooner rather than later to file that 2005 tax return especially if there was tax owing!!!! If nothing else, google a cross-border tax accountant and ask the question. They may well give you a 'free' answer.


+1.


Cheers


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