Green Card Commuter taking up residence in USA

[fragman]

I am a Canadian citizen, a Canadian resident, and also a US Green Card holder with commuter status. I am considering moving to the US permanently and converting my C2 Commuter Green card to a standard C1 Green Card. Currently married, at the early stages of separating from my wife, no minor children. I have the following questions:

1.) If I move now but my divorce won't be finalized for a year what will CRA consider to be my departure date from Canada for my final tax return? Will still having a spouse in Canada (even through we are separated and living apart) mean that I have a substantial presence in Canada until I'm legally divorced, or will the departure date simply be when I take up physical residence in the US?

2.) Are there any tax liabilities if I sell my primary residence in Canada and buy a house as a primary residence in the US before the date the CRA considers my departure date, or would I be better off renting until I get the clearance from CRA that I have departed Canada in order to avoid any deemed disposition departure taxes on that US property?

Thanks.

[nelsona]

1. It will be the day you move to US. Even if you remained married, this would be the case, by treaty.
2. It would be simpler if you wait, but it will be YOU who decides by your actions when you become non-resident, not CRA.