Serbinski Accounting Firms

Section 4.02 says:

the rules in this section 4.02 apply to a Canadian emigrant’s property that was
subject to Canadian departure tax under Canada’s deemed disposition rules but with
respect to which a disposition immediately before the individual’s change of residence
would not have been subject to ...

Hi all,

I expect to move from Canada to the US next year. I have a non-registered account with capital gains. In my moving year, I expect to have zero income for the Canadian part, and relatively high income for the American part.

I understand that normally when moving I would be considered a part ...