Moving Away From Canada
Last reviewed 2026-08-21 · Next review due 2026-09-21
Leaving Canada for good triggers a specific tax event most people don't expect: the CRA treats you as if you sold most of your property at fair market value the day you leave, even though nothing actually changed hands. Layer on provincial health-coverage cancellation, pet export paperwork, and a container shipping decision for your belongings, and departure planning realistically needs two to three months' lead time.
Leaving Canada? Compare quotes for an international household move.
Get free quotesWhy people leave
Canadians relocate abroad for the usual mix of reasons — a job transfer, family already overseas, retirement, or a lower cost of living elsewhere — and Statistics Canada's own emigration estimates have trended upward in recent years alongside rising housing costs in major Canadian metros. Warmer-climate retirement destinations (the US Sun Belt, Portugal, Mexico) and returning to a country of prior residence both show up repeatedly in coverage of the trend. This is a general pattern, not one single dominant cause.
Departure checklist
- Determine your departure date for tax purposes and understand that ceasing Canadian residency triggers 'deemed disposition' — the CRA treats most property you own as sold at fair market value on that date, even though you haven't actually sold it
- If the fair market value of all your property at departure exceeds CAD 25,000, file Form T1161 (List of Properties by an Emigrant of Canada) listing everything you own, in and outside Canada
- File Form T1243 (Deemed Disposition of Property by an Emigrant of Canada) to calculate any resulting capital gain or loss and report it on Schedule 3 of your final return
- If the deferred tax on your deemed disposition is significant, consider Form T1244 to elect to defer payment — this has its own security/collateral requirements above a set threshold and an April 30 filing deadline the year after you leave
- Cancel or transfer your provincial health coverage (OHIP, MSP, etc.) and confirm you won't have a gap in coverage during the move itself
- Notify the CRA of your change of address and departure so future benefit payments (GST/HST credit, Canada Child Benefit) are correctly stopped or adjusted for your non-resident status
- Start pet export paperwork early — CFIA sets Canada's export-side requirements, but your destination country sets the real entry requirements and a health certificate is typically required from an accredited veterinarian
- Cancel or transfer your provincial driver's licence and vehicle registration, or arrange for vehicle export if you're shipping a car — check the destination country's import/roadworthiness rules first
- Book your container shipping slot (FCL or LCL) at least 4-8 weeks ahead of your target departure date, since popular routes fill up
Container shipping corridors from here
Country-to-country container guides from Canada will appear here as they are published. Destination country guides and the quote form are available now.
Exit tax and customs
Canada's departure tax works through 'deemed disposition' — most property you own (with exceptions for Canadian real estate, Canadian business property, and most registered plans like RRSPs/TFSAs) is treated as sold at fair market value the day you cease residency, whether or not you actually sell it. Above a CAD 25,000 total-property threshold this must be reported (Form T1161/T1243), and a deferral election (Form T1244) is available for the resulting tax. This is general orientation, not tax or legal advice — confirm your specific situation with the CRA or a cross-border tax professional before you leave.
This is general orientation, not tax, legal, or immigration advice.
Related pages
Other countries people move from
This page was researched and written by the MoverQuoteEngine Research Team using official Canadian government sources current as of August 2026.
Sources
- Canada.ca — Dispositions of property for emigrants of Canada
- CRA — Form T1161, List of Properties by an Emigrant of Canada
- CRA — Form T1243, Deemed Disposition of Property by an Emigrant of Canada
- CFIA — Exporting terrestrial animals and animal products
- Statistics Canada — Population projections / emigration estimates
