assume you are a Canadian citizen
https://madanca.com/blog/becoming-a-non-resident-of-canada/
Are you considering leaving to work, live or retire abroad? Read further to learn about how you can become a non-resident of Canada. This article also explores the pros and cons of completing Form NR73 and the 10 major tax implications of becoming a non-resident.
Primary and Secondary Ties
To become a non-resident of Canada, you have to break your entire primary and most of your secondary ties to Canada.
Primary ties include:
(1) A personal residence in Canada, which can be either rented or owned by you
(2) A spouse or common law partner living in Canada
(3) Dependents living in Canada
If you have a single primary tie to Canada, then you are a factual resident.
Secondary ties include:
(1) Driver’s license
(2) Health card
(3) Bank accounts
(4) Credit cards
(5) Furniture and clothing
(6) Memberships in clubs
(7) Pension plans, RRSPS, and TFSAs
(8) Vehicles
(9) Pets in Canada
(10) Other personal possessions
For secondary ties, think of it as a weighing scale. More secondary ties that you have, the heavier the scale, and the more likely it is that you will be considered a factual resident of Canada.
Pros and Cons of Form NR73
If you are leaving Canada, you have the option of filling out the Determination of Residency Status form (Form NR73) with the CRA.
Pros:
By completing this form, the CRA can provide you with a notice of determination on your residency status. By doing so, you will lessen any uncertainty and become fully aware of your status as a tax resident or nonresident of Canada.
Cons:
By filing Form NR73, it may ‘invite the CRA’ to scrutinize your current situation. The CRA often takes a conservative position in determining your Canadian residency status and, as tax collectors, it is in their best interest to have you pay tax as a Canadian resident.