When you leave Canada to settle in another country, you usually become a non-resident for income tax purpose on the latest of the following dates:
- the date you leave Canada;
- the date your spouse or common-law partner and dependants leave Canada;
- or the date you become a resident of the country to which you are immigrating.
If you lived in another country before living in Canada and you are leaving Canada to re-establish a residece in the other country, you usually become a non-resident on the date you leave Canada. This applies even if your spouse or common-law partner temporarily stays in Canada to dispose of your home.