Course: The Tax Implications of Emigration and Immigration

This course will be written and presented by Perry Truster, FCPA, CPA

Course topics will include:

  • Introduction 
  • Residency of individuals 
  • Residency of corporations 
  • Residency of trusts 
  • The US federal residency rules 
  • Dual Canadian/US residents 
  • The importance of “taxable Canadian property” 
  • Emigration of individuals 
  • Filings upon emigration 
  • Beneficiaries of trusts
  • CCPC issues 
  • Principal residence issues 
  • Life insurance issues 
  • Income attribution 
  • RRSPs and RRIFs 
  • Miscellaneous emigration rules 
  • Emigration of trusts 
  • Immigration of individuals
  • Immigration of former emigrants 
  • Immigration of trusts 
  • Emigration/immigration of corporations