Leaving Canada Checklist: 12-Month Timeline Builder

Key takeaways

12 months out: decide your tax residency plan, count your PR days and decide about your home
6 months out: shipping quotes, rental setup (Form NR6), health coverage plan and pet rules
3 months out: tell banks and payers you are becoming a non-resident and set up mail forwarding
At the border: declare $10,000 or more in cash and report exported household goods
After you arrive: register with ROCA and file your final Canadian return by April 30

How the checklist builder works

The tool starts from your departure date and counts back. Each task has a target date: about 12 months, 6 months, 3 months and 1 month before you leave, and a few weeks to months after you arrive. Tasks change with your answers:

Status: permanent residents get the 730-day check; citizens get voter registration; permit holders get a reminder that leaving ends their status.
Province: the health task uses your province’s rule for when coverage ends.
Destination: one destination-specific task, such as US account reporting.
Home, car, pet, children, shipping and age: each adds its own tasks.

Tasks with a date already in the past are marked overdue.

12 months before: decide the big things

Tax residency. You become a non-resident on the latest of the day you leave, the day your spouse and children leave, and the day you become resident in your new country (CRA). Cutting your ties matters. You can ask the CRA for an opinion with Form NR73. Use the tax residency checker.
Departure tax. When you leave, you are treated as selling some property, such as shares, at market value. If all your property is worth more than $25,000 (not counting cash, registered plans and personal items under $10,000), file Form T1161. See the departure tax calculator.
Permanent residents: count your days. See will I lose my PR.
Your home: decide to keep or sell. Use keep or sell your home.

6 months before: logistics

Get three moving quotes. Decide what to ship, sell or store with the ship vs sell calculator.
If you will rent out your home, name a Canadian agent and file Form NR6 before the first rent payment so tax is withheld on net rent.
Plan your health coverage gap with the health coverage gap calculator.
Pets: some countries need a rabies blood test and months of waiting. Use the pet export planner.

3 months before: money and admin

Tell your bank, brokerage and anyone who pays you (pensions, rent, dividends) that you are becoming a non-resident. Non-residents generally pay 25% withholding tax on many Canadian payments, unless a tax treaty lowers it.
TFSA: you can keep it, but contributions while you are a non-resident are taxed at 1% a month.
FHSA: make any qualifying withdrawal before you leave; non-residents cannot.
Seniors: call Service Canada. Old Age Security may stop after 6 months abroad unless you lived in Canada at least 20 years after age 18.
Set up mail forwarding with Canada Post and update your address with the CRA.

The last month and at the border

Return or cancel your health card as your plan asks.
Declare cash and monetary instruments of $10,000 or more when you leave Canada (CBSA).
Emigrants’ household goods are not covered by the CBSA export reporting exemption for personal effects, so your mover may need to file an export declaration. Cars must be reported for export.
Keep copies of your passport, PR card, tax documents and medical records.

After you arrive

Register with the Registration of Canadians Abroad (ROCA) service so the government can reach you in an emergency.
Citizens can register on the International Register of Electors to vote by special ballot.
File your final Canadian tax return by April 30 of the year after you leave (June 15 if you or your spouse are self-employed; any balance is still due April 30). Report world income up to your departure date.
The Canada Child Benefit and the Canada Groceries and Essentials Benefit generally stop when you leave. Tell the CRA if payments continue.

This checklist is general information, not tax or legal advice. Have a cross-border accountant review your departure year.

Common questions

What do I need to do before leaving Canada for good?

Decide your tax residency date, check departure tax, tell banks and payers, plan health coverage, handle your home and car, and file a final tax return. The builder above puts each task on a date.

Do I have to tell the CRA I am leaving Canada?

You show your departure date on your final return, and you must tell Canadian payers and banks you are a non-resident. Form NR73 is optional and gives you the CRA’s opinion of your status.

When is my final tax return due after leaving?

By April 30 of the year after you leave, or June 15 if you or your spouse are self-employed. Any balance owing is due April 30.

What happens to my TFSA when I leave?

You can keep it and its income stays tax-free in Canada, but you get no new room while a non-resident and contributions are taxed at 1% a month. Your new country may tax it.

Can I save the checklist?

Yes. Use your browser’s print option and choose "Save as PDF".

Sources

Checked against these sources on October 5, 2026. Spotted something out of date? Tell us.

The complete leaving Canada checklist: 12 months before to after you arrive

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