Origin dossiers
Leaving is the half nobody writes down
Most relocation advice starts at the border you are arriving at. The expensive mistakes happen at the one you are leaving. These are the rules on the way out, cited.
Leaving Canada
A tie test, a tax on assets you have not sold, and one form with a daily penalty.
- Property list
- CAD 25,000
- Deferral deadline
- April 30
Leaving the UK
A day count, a ties test, and a five-year rule that reaches back if you return early.
- Non-resident under
- 16 days
- Clean break
- 5 years + 1 day
Leaving the United States
The one country you cannot leave by leaving. What expatriation costs, and what follows the passport until you do.
- Net worth test
- USD 2M
- Exclusion, 2025
- USD 890k
Leaving the United States
Not published yet, on purpose. US citizens are taxed on worldwide income wherever they live, so a page about leaving would be answering a different question, and the federal ruleset behind that answer is not yet sourced to the standard the pages above are held to. A page that guessed would be worth less than no page.
Where you go changes what leaving costs
The two halves are one decision. A destination that taxes worldwide income undoes a clean exit, and a treaty with your origin country can change the date you stop being tax resident at all. The destination dossiers cover the arriving side at the same depth.