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Personal Tax Planning: Tax Considerations When Departing Canada

Jeff Paisley & Joel Emond

Canadian Tax Journal2025https://doi.org/10.32721/ctj.2025.73.1.ptparticle
ABDC A*
Weight
0.50

Abstract

This article explores the tax implications for Canadian residents who are considering emigrating from Canada. It provides a refresher on key tax concepts relevant to departure from Canada and discusses factors to consider in the selection of a new jurisdiction of residence. The article also examines whether to implement pre-departure transactions, the election to defer payment of departure tax, considerations when posting security with the minister of national revenue, and potential pitfalls and planning opportunities for four client profiles: owner-managers, corporate investors, Canadian real estate investors, and high net worth individuals.

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https://doi.org/https://doi.org/10.32721/ctj.2025.73.1.ptp

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@article{jeff2025,
  title        = {{Personal Tax Planning: Tax Considerations When Departing Canada}},
  author       = {Jeff Paisley & Joel Emond},
  journal      = {Canadian Tax Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.32721/ctj.2025.73.1.ptp},
}

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Personal Tax Planning: Tax Considerations When Departing Canada

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.