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Added:10/02/2026 4:23 PM
November 04, 2026, 2:00 PM - 4:00 PM ET
Leaving Canada can create significant and often unexpected Canadian tax consequences. One of the most important considerations is Canada’s departure tax regime, which may apply when an individual ceases to be a Canadian tax resident. Because the rules are highly technical and fact-driven, every departure situation requires careful analysis of the taxpayer’s residency status, assets, ownership structure, treaty position, and future plans.
To register, click 'Choose Session,' then 'Enroll.'
Leaving Canada can create significant and often unexpected Canadian tax consequences. One of the most important considerations is Canada’s departure tax regime, which may apply when an individual ceases to be a Canadian tax resident. Because the rules are highly technical and fact-driven, every departure situation requires careful analysis of the taxpayer’s residency status, assets, ownership structure, treaty position, and future plans.
To register, click 'Choose Session,' then 'Enroll.'
Credits awarded per Session. See individual Sessions for further details.
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About this item
November 04, 2026, 2:00 PM - 4:00 PM ET
Leaving Canada can create significant and often unexpected Canadian tax consequences. One of the most important considerations is Canada’s departure tax regime, which may apply when an individual ceases to be a Canadian tax resident. Because the rules are highly technical and fact-driven, every departure situation requires careful analysis of the taxpayer’s residency status, assets, ownership structure, treaty position, and future plans.
To register, click 'Choose Session,' then 'Enroll.'
Course/Activity Information
Leaving Canada can create significant and often unexpected Canadian tax consequences. One of the most important considerations is Canada’s departure tax regime, which may apply when an individual ceases to be a Canadian tax resident. Because the rules are highly technical and fact-driven, every departure situation requires careful analysis of the taxpayer’s residency status, assets, ownership structure, treaty position, and future plans.
Learning Objectives
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Departure tax under subsection 128.1(4) generally applies when an individual ceases to be resident in Canada for Canadian income tax purposes, including situations involving factual residence determinations, deemed residence rules, and treaty tie-breaker provisions under subsection 250(5)
- Upon emigration, a taxpayer is generally deemed to dispose of certain capital property immediately before departure at fair market value and to reacquire such property at the same amount, potentially triggering accrued but unrealized capital gains for Canadian tax purposes
- The deemed disposition rules do not apply to all property. Excluded property may include taxable Canadian real property, Canadian resource property, certain business property used in a Canadian permanent establishment, registered plans, pension entitlements, specified trust interests, and certain life insurance interests.
CPE Information:
- CPE: 2 hours
- Field of Study: Tax
- Level: Basic
- Delivery Method: Group Internet-Based
MEET OUR SPEAKER
Manu Kakkar
Kakkar CPA Professional Corporation
Manu has over 25 years of experience in taxation in both domestic and international, personal, and corporate taxation as well as expert witness reports and testimony.
He is an award winning and prolific tax writer. His Master of Taxation thesis on butterfly reorganizations won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 450 tax articles and presentations since 2001 across Canada. Manu is an authority in taxation as his name has been cited 43 times in the Income Tax Act.
AGN International - Americas, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Texas CPAs: AGN International - Americas, LLC is also registered with the Texas State Board of Public Accountancy. (Sponsor ID: 010173)
Questions and comments can be directed to AGN Member Services Manager Faiz Jaffar.
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