How to file your last tax return after leaving the country?

When you finally decide to leave Calgary and Canada as a whole, one of the most important steps is to file your last Canadian tax return. A correctly completed return for the year of departure will help you avoid unnecessary tax payments and penalties and allow you to complete all your financial obligations to the Canada Revenue Agency (CRA). In this article, we will take a detailed look at the steps you need to take, the information you need to prepare, how to complete the forms and file your return, as well as the special considerations for residents filing as non-residents for the first time.

1. Determining your departure date and tax residency status

Before you start filling out your return, you need to determine the official date of your departure from Canada — this is the date on which you cease to be considered a full tax resident. In your 2025 return, for example, you will inform the CRA that your resident status was valid from January 1 to the date of your departure. If you left on July 15, this is the date you should enter in the appropriate field. All income, benefits, and deductions are taken into account up to this date; after that, the non-resident reporting rules apply.

2. Preparing the necessary documents and data

To complete your final tax return correctly, you will need:

  • Tracking of days spent in Canada. Count the number of days until the date of departure to confirm the period of full residency.

  • T4, T4A, and other income statements: pay slips from employers, pension and scholarship payments, bank statements.

  • Information about income received after departure from Canadian sources (e.g., rental income) to report it as non-resident income with tax withheld at source.

  • Amounts of initial contributions to RRSPs, if made before the date of departure.

  • Information about any credits claimed (Basic Personal Amount, GST/HST credit, Canada Workers Benefit) for the period from the beginning of the year to the date of departure.

Have your driver's license, bank statements, and health insurance bills handy, as these “additional ties” may be needed to confirm your status if requested by the CRA.

3. Selecting the correct form and filing status

For your final return, select the same standard T1 General form you used previously. You will need to:

  • In the Identification section, indicate your departure date and indicate that you are filing as a non-resident with a change of status date.

  • Complete the Income section as usual, but clearly separate your income before your departure date as resident income and after as non-resident income.

  • In the Credits and Deductions section, indicate the proportional deductions for the period of residency.

  • In the Other information section, indicate if you are claiming a GST/HST credit or other provincial credits for part of the year.

Do not use forms NR73 or NR74 — these are requests for preliminary status determination, not returns.

4. Completing and filing your return

Online via My Account or NETFILE

  1. Log in to your CRA profile.

  2. Select the “File a return” option and download Form T1 General 2025, completed with your departure date.

  3. Check the automatic calculations and tax estimates.

  4. File your return via NETFILE by April 30 of the following year.

By paper

  1. Download the current T1 General form from the CRA website or pick up a set of forms at your local office.

  2. Complete the form by hand in clear print, carefully indicating your departure date in the “Residency Information” section.

  3. Attach copies of all T4, T4A, and other documents, and mark “Final return” at the top of the first page.

  4. Send by registered mail to the appropriate CRA processing centre by April 30.

5. Paying taxes and withholding at source

If, after calculating, you find that you owe additional tax, use the “Make a payment” option in My Account or pay through your bank. For income received after your departure date (e.g., from rent), a 25% tax is withheld by the payer (tenant or property manager), and these withholdings are reported on your return under “Non-resident taxable income.”

6. Receiving a notice and confirmation

After processing your return, the CRA will send you a Notice of Assessment confirming:

  • your residency status for the period prior to departure
  • your final income and taxes assessed
  • any credits and refunds

Check that your departure date and the calculation of proportional deductions are correct. If there are any errors, submit a T1 Adjustment Request through My Account or a paper T1-ADJ form.

7. Retaining documents and further obligations

Once you receive your assessment, keep the following in your records:

  • a copy of your filed return
  • Notice of Assessment
  • attachments and proof of payments

Even after you move to another country, the CRA may contact you with additional requests for up to three years. It is therefore important to keep proof of your departure, income, and taxes paid.

Conclusion

Filing your final tax return after leaving Calgary is a complex but critically important process. Clearly determining your departure date, correctly allocating your income before and after your status change, choosing the correct form, and filing on time will help you avoid penalties and misunderstandings with the CRA. A systematic approach to document preparation, use of CRA online tools, and consultation with a tax professional will ensure the smooth completion of your financial obligations in Canada and a smooth start to your new life abroad.