Canadian moving abroad - TFSA question (non-resident day?)

[matthew12]

Hello,

My wife will be moving to Germany and I have a question about her TFSA, I am trying to determine the date she becomes non-resident of Canada.

CRA says:

When you leave Canada to settle in another country, you usually become a non-resident for income tax purposes on the latest of:

the date you leave Canada
the date your spouse or common-law partner and/or dependants leave Canada
the date you become a resident of the country you settle in

Would she become non-resident of Canada on the day she arrived in Germany? Or would it be the day she received her Residence permit in Germany?

We would like to make one last contribution to her TFSA, but want to make sure it is done before she becomes non-resident. I was hoping she would be considered a resident until the end of the tax year, but CRA seems to be doing this on a daily basis...

I know this is not a US/Canada issue but I was hoping someone could chime in on this.

Thanks!

[nelsona]

The day she has a place to live in Germany, and not in canada.