principal residence in T1243

[learnfromfailures]

I'm a non-resident and emigrated from Canada. Is my principal residence subject to the deemed disposition rules at departure ?
I have lived at that place for years before emigrating. Now, if I sell it later as non-resident, do I need to pay capital gain tax ?

[nelsona]

It is not subject to deemed disposition, since you will eventually pay tax on the future sale, with some restrictions. For example, if you sell within a year after leaving, there will be no tax.