Leaving Canada (emigrants)

If you leave Canada to live in another country, then you need to consider the following issues:

1. Are you an emigrant for tax purpose? 

2. When do you become a non-resident?

3. Do you have to file a tax return?

4. Do you have to pay departure tax?

5. What Income do you have to report regading the income for the part of the year you were a resident of Canada and for the part of the year you were not a resident of Canada.

6. What credit can you claim regarding non-refundable tax credits, overpayment of CPP or QPP, and refundable tax credits?

7. What do you need to do after you leave Canada? 

• Electing under section 217 of the Income Tax Act and income received from Canada, TFSA, HBP, LLP, GST/HST, and CCB.

• Tax-Free Savings Account (TFSA), Home Buyers' Plan (HBP), and Lifelong Learning Plan (LLP)

• T1159 Income Tax Return for Electing Under Section 216

See details in Leaving Canada (emigrants) - Canada.ca