Topic: emigration

A Guide to Canada's 'Departure Tax' on Emigration

If you hear the term **canada departure tax**, think capital-gains rule, not a fee you pay to leave the country. It can apply when you stop being a Canadian tax resident. CRA may treat you as having a **[deemed disposition](https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/dispositions-property.html)** of certain property even if you did not sell anything.