US Stock Options & ESPP - Returning to Canada

[aly_hadibhai]

I was filing as both a resident of the U.S. and Canada for the past two years after moving to the U.S. from Canada and accepting a job. I participated in my employers stock option and ESPP programs. Under U.S. tax rules, if I hold the stock 1 more year after exercise, part of my gain is classified as capital. However, I am moving back to Canada this year.

Is there a concept of deemed disposition in the U.S.?

If I sell my stock after breaking residency with the U.S. what are my U.S. tax obligations?

Can anyone direct me to a helpful resource?

Thank you!