8 December 2011 External T.I. 2011-0427451E5 F - Statut de résidence fiscale -- summary under Subsection 2(1)

The taxpayer who had already left Canada wished the Rulings Directorate to intervene to determine her tax residence status. The Directorate noted that the taxpayer was already in discussions with the International Tax Services Office to which she had submitted a NR73 request for determination. Furthermore, it was not the Directorate’s mandate to determine taxpayers' tax residence status.