The following is a collection of links to documents on the CRA website that provide useful information to individuals contemplating giving up their residence in Canada for the purposes of the Income Tax Act:
- Main page on non-resident and international taxes
- T4056 Emigrants and Income Tax 2006
- IT-221R3 (Consolidated) Determination of an Individual’s Residence Status
- NR73 Determination of Residency Status (Leaving Canada)
- T4058 Non-Residents and Income Tax 2006
- T1161 List of Properties by an Emigrant of Canada
- T1244 Election, Under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property
- T1243 Deemed Disposition of Property by an Emigrant of Canada