Canadian Expat Tax Guidance 

Canadian tax obligations are determined by residency, and for individuals moving into or out of Canada, the transition can trigger complex filing, reporting, and planning considerations. Whether you are becoming a Canadian resident, leaving Canada permanently, or maintaining ties as a non-resident, understanding how Canadian tax rules apply is essential to avoiding unexpected tax exposure.

The resources below address the most common Canadian cross-border tax issues, including departure tax, non-resident withholding, filing obligations after leaving Canada, and relief options for unreported income. They are designed for individuals navigating changes in Canadian tax residency and for those managing ongoing Canadian income while living abroad.

• CRA- Voluntary Disclosure Program

• Moving to Canada: Essential Tax Rules Every New Resident Must Understand

• Leaving Canada: Tax Obligations and Planning Before You Move

• Do I Need to File Canadian Taxes After Leaving Canada?

• Section 216 vs Section 217: Which Canadian Non-Resident Tax Return Applies

• What Is Canadian Departure Tax and Who Has to Pay It?

• What Happens to Your RRSP When You Leave Canada?

• Non-Resident Withholding Tax in Canada: What’s Final and What Isn’t