When you leave Canada to settle in another country, you usually become a non-resident of Canada for income tax purposes on the latest of the following dates:
the date you leave Canada;
the date your spouse or common-law partner and dependents leave Canada;
the date you become a resident of the country to which you're immigrating.
the date you leave Canada;
the date your spouse or common-law partner and dependents leave Canada;
the date you become a resident of the country to which you're immigrating.