Hi! I’m confused about my residency status for taxes. I was not in Canada in 2023 and 2024. But I received Canadian Salary and Maternity EI for 2023and EI for 2 months in 2024. I wasn’t able to travel back or return to work and had to resign in May 2024. I was on work permit during that time. I received PR in 2024 and moved back in 2025. My spouse was not in Canada, till 2025. We were in US during those 2 years. I kept my Canadian Driving license, Bank Accounts, Credit Card, Investments here as our plan was to return as soon as we get PR.
I did not owe to CRA. I am planning to file my 2023 and 2024 taxes as resident or factual resident rather than going through NR73 form. I’m thinking that I have to pay maximum tax as resident or factual resident. If CRA considers me non resident during assessment, will I be penalized? I believe resident tax will be more than non resident. Thank you.