This program explains the full tax landscape that applies when an individual leaves Canada and becomes a non-resident. Using clear examples and treaty-based principles, the seminar walks through how residency is determined, how departure taxation works, and how Canadian-source income is taxed after an individual relocates. It highlights the practical steps involved in severing residential ties, establishing tax residency abroad, and navigating common problem areas such as treaty tie-breaker rules and ongoing connections to Canada.

The seminar also explores the tax consequences in the foreign country and the ways those rules interact with Canada’s system. Topics include the treatment of retirement plans, ownership of Canadian corporations, withdrawals from corporate structures and trusts, and exposure to double taxation. Throughout the program, CPAs gain a structured understanding of the technical requirements and the planning opportunities available before and after departure.

The course begins with the foundational concepts of residential status, focusing on the factors required to sever ties with Canada and establish ties elsewhere. It covers the role of tax treaties, including detailed guidance on permanent home tests, centre-of-vital-interests evaluations, habitual abode considerations, and the implications of being deemed non-resident under treaty rules. Special treaty anomalies such as those involving the UAE, Hong Kong, the U.K., and the U.S. are highlighted to show where residency determinations can differ from standard tie-breaker approaches.

You will then examine the tax rules triggered upon departure, including the deemed disposition of capital property, the availability of the principal residence exemption, the application of TOSI to certain shares, and the treatment of interests in Canadian resident trusts. The program continues with post-departure taxation of retirement plans, corporate distributions, and trusts, with emphasis on withholding tax regimes and planning techniques such as corporate redemptions, capital dividend strategies, RCAs, and conversion of corporate structures before relocating. To complete the picture, the course outlines how foreign taxation can interact with Canadian rules, the potential for double taxation, and the importance of early planning for estate tax, investment structures, and foreign FAPI-type systems.