Canada Revenue Agency (CRA) Edition NR74 E (24) 6 pages

Form NR74 — Determination of Residency Status (Entering Canada)

Asks the Canada Revenue Agency for its opinion on whether you became a resident of Canada for income tax purposes when you came here.

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Form NR74 · Determination of Residency Status (Entering Canada)
The official Canada Revenue Agency (CRA) form, edition NR74 E (24) — blank
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Fill this form online Blank PDF from Canada Revenue Agency (CRA)

What is Form NR74?

Newcomers, temporary workers, students and returning Canadians don't always know whether the CRA sees them as residents of Canada for tax purposes. It depends on your ties: where your home, family and belongings are, how long you'll stay and why you're here. Form NR74, Determination of Residency Status (Entering Canada), lets you set out all the facts and ask the Canada Revenue Agency (CRA) for its opinion.

The form asks about your immigration status and where you usually live, why you were living outside Canada, your previous residency, whether a tax treaty treats you as resident elsewhere, the ties you have in Canada, why you're here, and the ties you keep in the other country. It's optional and you fill out one for each date you enter Canada. If something is missing, a CRA agent will write to you.

FileIt guides you through the six pages, shows only the follow-ups that apply, and prints your answers into the CRA's own fillable PDF (edition NR74 E (24)), with names and addresses in any European alphabet. The finished PDF is saved in the person's vault folder. You sign it by hand and send it to the CRA; FileIt never submits it. Filling forms is free on every FileIt plan.

Who fills it
People who entered or stayed briefly in Canada and want the CRA's view of their residency status
Sent to
The CRA — online through My Account or Represent a Client, by mail to the Sudbury Tax Centre, or by fax
Required?
No. You send it only if you want the CRA's opinion
Signatures
Your handwritten signature and date in the Certification
Edition
NR74 E (24)
Result
An opinion from the CRA on your residency status

Who needs to fill out Form NR74?

  • Newcomers on a work permit, study permit or visitor visa who aren't sure whether they are Canadian tax residents.
  • People who became permanent residents or applied for permanent residence.
  • Former residents returning to Canada after living abroad, including Canadian Forces members, embassy and government employees and their families.
  • Athletes, seconded employees and students who are in Canada for part of the year.
  • Cross-border commuters who live in one country and work, shop or study in the other.

When to use Form NR74

  • When you have entered Canada, or stayed briefly, and need help determining your residency status for income tax purposes.
  • For each date you enter Canada. A list of dates with a letter of explanation is acceptable if it gives enough information.
  • Before filing your first Canadian return, if you're unsure whether to file as a resident.
  • When your situation changes after you've sent it: the form asks you to contact the CRA.

What you need before you start

  • Your SIN, individual tax number or temporary tax number, if you have one, plus your date of birth and citizenship.
  • Your date of entry, your Canadian address and the province or territory you'll live in.
  • Your immigration details: permanent resident status or application date, or your visa type and expiry date.
  • How long you expect to stay, and when you'll leave if you know.
  • Details of your spouse, children and anyone you support, in Canada and abroad.
  • A list of your ties in Canada: home and lease terms, vehicles, licences, bank accounts, investments, health coverage and memberships.
  • Details of your ties in the other country: any home you kept, possessions, licences, passports, investments, phone and addresses, and the countries you visited.

What’s on Form NR74

The 2024 edition has 6 pages. FileIt asks for it in 12 parts:

  1. IdentificationTaxpayer
  2. Address informationTaxpayer
  3. Length of your stay in CanadaTaxpayer
  4. Usual residencyTaxpayer
  5. Living outside CanadaTaxpayer
  6. Previous residencyTaxpayer
  7. Statement of residencyTaxpayer
  8. Ties in CanadaTaxpayer
  9. Why you are in CanadaTaxpayer
  10. Ties in another countryTaxpayer
  11. CertificationTaxpayer
  12. More informationTaxpayer

How to fill out Form NR74, step by step

1 Identification, address and length of stay

Give your name, date of birth, citizenship, any tax number (SIN, ITN or TTN), the province or territory you'll live in, your date of entry and marital status. Then your Canadian address and phone number, whether the CRA should use it for all future mail, and a separate mailing address if needed. Finish with how long you expect to live in Canada, when you'll leave if you know, or tick that you came permanently.

2 Usual residency

Pick the one description that fits you best: living here temporarily and leaving in the year (with the number of days), commuting, having entered with no plans to leave, permanent resident status or an application for it, permission from immigration authorities for an extended stay, a temporary visa (with its type, expiry date and whether you'll renew it), or none of these with an explanation.

3 Living outside Canada and previous residency

If you lived abroad as a Canadian Forces member, school staff, embassy or government employee, Crown corporation employee or on a development assistance program — or as the spouse or child of such a person — tick what applies and answer the follow-ups. Then say whether you were a resident of Canada in a previous year and whether you kept residential ties while away.

4 Statement of residency and ties in Canada

Say whether a tax treaty treats you as resident in the other country, whether it taxes your world income, and whether it has no tax treaty with Canada. Then tick every tie you'll have in Canada: your dwelling (its type, and whether you own or rent it and the lease terms), family living with you, people you support, furniture, clothing, a vehicle, licences, a passport, bank accounts, investments, cards, real property, health coverage, memberships, business interests or other ties.

5 Why you are in Canada

Pick employment, a sport, education or another reason, and answer its questions: whether you'll be here for a significant period, whether your employer seconded you, the dates of a sports stay, or whether you're a full-time student. Then say whether your routine of life will be similar to the one in your previous country.

6 Ties in another country

Answer questions a) to r) that apply: whether a contract or return-to-work date will take you back, your spouse and children who stay abroad, people you support, a home you kept (and whether it's available for visits or rented to a relative), possessions, foreign licence and passport, health coverage, memberships, investments, credit, phone, addresses, business involvement, and the countries you visited in 2024, as the printed form asks.

7 Certification and more information

Sign and date the certification by hand; FileIt prints your name and the date. Use More information for anything else that could help, such as the dates you'll be in Canada.

Common mistakes to avoid

  • Leaving out ties you keep in your home country, such as a house available for your return or a spouse who stays behind.
  • Ticking more than one description under Usual residency, where the form asks for the one that fits best.
  • Filling out one form for several entries without a list of dates and a letter of explanation.
  • Ticking both own and rent for your Canadian dwelling.
  • Ticking "None of the situations in this section apply to me" as well as some ties in Canada.
  • Forgetting that the CRA may ask for a copy of your immigration document or proof of residency abroad.

After you fill it out

Print the completed PDF from your FileIt vault and sign and date the Certification by hand. Send it online through My Account or Represent a Client (Submit documents, topic "Contact Centre and International Correspondence"), by mail to the Sudbury Tax Centre, PO Box 20000, Station A, Sudbury ON P3A 5C1, or by fax to 705-671-0794. FileIt does not send the form for you.

The CRA uses the form to give you an opinion on your residency status. If information is missing or needs clarifying, a CRA agent will send you a letter. If your situation changes, contact the CRA.

Keep the CRA's reply with your copy in the same vault folder: you'll want both when you file your first Canadian return.

Fill out Form NR74 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 139 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Form NR74: frequently asked questions

Can I fill out Form NR74 online?

Yes. FileIt guides you through all six pages, prints your answers into the CRA's official fillable NR74 PDF and saves it in your vault, free on every plan. You sign it by hand and send it to the CRA yourself.

Do I have to send Form NR74 when I move to Canada?

No. It's for people who entered or stayed briefly in Canada and need help determining their residency status. You send it only if you want the CRA's opinion.

Where do I send it?

To the CRA: online through My Account or Represent a Client using Submit documents, by mail to the Sudbury Tax Centre, PO Box 20000, Station A, Sudbury ON P3A 5C1, or by fax to 705-671-0794.

I don't have a SIN yet. Can I still send it?

Yes. The form asks for a SIN, individual tax number or temporary tax number only if you have one.

Why does question r) ask about 2024?

The current edition, NR74 E (24), prints that year. Answer it as printed and add the more recent countries and dates under More information if they matter to your situation.

Where can I read how the CRA decides residency?

The form points to Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status, and to canada.ca/taxes-international. You can also call the CRA at 1-800-959-8281 from Canada and the U.S. or 613-940-8495 from elsewhere (collect calls accepted).

What about someone leaving Canada?

Use Form NR73, Determination of Residency Status (Leaving Canada), instead.

Official sources

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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