Deemed Departure Tax Articles

Canadian Deemed Departure Tax Before You Leave Canada

Before you plan for the Canadian deemed-disposition rules that can apply when you leave Canada, first confirm whether you are an emigrant for Canadian income tax purposes. That status drives everything that follows. If you keep residential ties, you may still be treated as a factual resident. If you are resident in a treaty country, you may instead be treated as a deemed non-resident, which is subject to the same rules as an emigrant.