{"id":9851,"date":"2026-05-07T23:15:54","date_gmt":"2026-05-07T23:15:54","guid":{"rendered":"https:\/\/aspenval.com\/ca\/?page_id=9851"},"modified":"2026-05-11T20:04:11","modified_gmt":"2026-05-11T20:04:11","slug":"departure-tax-valuations","status":"publish","type":"page","link":"https:\/\/aspenval.com\/ca\/business-valuation\/departure-tax-valuations\/","title":{"rendered":"Valuation for Departure Tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9851\" class=\"elementor elementor-9851\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2326c79e e-flex e-con-boxed e-con e-parent\" data-id=\"2326c79e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e1e43be elementor-widget elementor-widget-heading\" data-id=\"4e1e43be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u201c<span style=\"font-size: 48px\">Departure Tax Valuations<\/span>\u201d<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e16d749 elementor-widget elementor-widget-text-editor\" data-id=\"6e16d749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ewa-rteLine\">When you cease Canadian tax residency, the CRA deems you to have disposed of most assets at fair market value. An independent, defensible business valuation is not optional, it is the foundation of your departure tax return.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c67cea e-flex e-con-boxed e-con e-parent\" data-id=\"3c67cea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-25a4166f e-con-full e-flex e-con e-child\" data-id=\"25a4166f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-771f80bf elementor-widget elementor-widget-heading\" data-id=\"771f80bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 48px\">What Is Departure Tax?<\/span><span style=\"font-style: inherit\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61aa3221 e-con-full e-flex e-con e-child\" data-id=\"61aa3221\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77cf0a14 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"77cf0a14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">01. Deemed Disposition<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a44a954 elementor-widget elementor-widget-text-editor\" data-id=\"a44a954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You are treated as having disposed of all capital property, including shares in your private company, at fair market value on your departure date, triggering a deemed capital gain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d66c1d0 e-con-full e-flex e-con e-child\" data-id=\"2d66c1d0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62395d9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"62395d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">02. FMV Must Be Documented<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a313784 elementor-widget elementor-widget-text-editor\" data-id=\"a313784\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CRA does not accept self-reported values without support. A report prepared by a credentialed CBV or ABV is the standard expected in any review or audit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31c788b6 e-con-full e-flex e-con e-child\" data-id=\"31c788b6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22eabf7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"22eabf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">03. Cost Basis Implications<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45560f4 elementor-widget elementor-widget-text-editor\" data-id=\"45560f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The FMV established at your Canadian departure date typically becomes your cost basis for tax purposes in the country you relocate to, affecting future capital gains when you eventually sell your shares.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69fd0e4a e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"69fd0e4a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa720eb elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"1aa720eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n.aware-btn .elementor-button {\r\n  position: relative;\r\n  overflow: hidden;\r\n  display: flex;\r\n  color: #fff;\r\n  background: #1FBEC6;\r\n  transition: color 0.3s;\r\n}\r\n\r\n.aware-btn .elementor-button span {\r\n  position: relative;\r\n  z-index: 2;\r\n}\r\n\r\n.aware-btn .elementor-button::before {\r\n  content: '';\r\n  position: absolute;\r\n  left: var(--x);\r\n  top: var(--y);\r\n  transform: translate(-50%, -50%);\r\n  width: 0;\r\n  height: 0;\r\n  border-radius: 50%;\r\n  background: #fff; \/* \ud83d\udc48 hover color white kore deya holo *\/\r\n  transition: width 1.5s ease-out, height 1.5s ease-out;\r\n  z-index: 1;\r\n}\r\n\r\n.aware-btn .elementor-button:hover::before {\r\n  width: 1000px;\r\n  height: 1000px;\r\n}\r\n\r\n.aware-btn .elementor-button::after {\r\n  content: '';\r\n  position: absolute;\r\n  top: 0;\r\n  left: -100%;\r\n  width: 200%;\r\n  height: 100%;\r\n  background: linear-gradient(\r\n    90deg,\r\n    rgba(255,255,255,0.15) 0%,\r\n    rgba(255,255,255,0) 50%,\r\n    rgba(255,255,255,0.15) 100%\r\n  );\r\n  transition: left 0.8s ease;\r\n  z-index: 0;\r\n}\r\n\r\n.aware-btn .elementor-button:hover::after {\r\n  left: 0;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nconst buttons = document.querySelectorAll('.aware-btn .elementor-button');\r\nbuttons.forEach((btn) => {\r\n  btn.onmousemove = function (e) {\r\n    const rect = btn.getBoundingClientRect();\r\n    const x = e.clientX - rect.left;\r\n    const y = e.clientY - rect.top;\r\n    btn.style.setProperty('--x', x + 'px');\r\n    btn.style.setProperty('--y', y + 'px');\r\n  };\r\n});\r\n<\/script>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bc0f71 e-con-full e-flex e-con e-child\" data-id=\"2bc0f71\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d725ac e-flex e-con-boxed e-con e-parent\" data-id=\"3d725ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2dcf4da elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2dcf4da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab33c0 elementor-widget elementor-widget-heading\" data-id=\"1ab33c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 48px\">Common Departure Scenarios We Value<\/span><span style=\"font-style: inherit\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ae6784 e-grid e-con-boxed e-con e-parent\" data-id=\"8ae6784\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d94d7e elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8d94d7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-building\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 480h-20V24c0-13.255-10.745-24-24-24H56C42.745 0 32 10.745 32 24v456H12c-6.627 0-12 5.373-12 12v20h448v-20c0-6.627-5.373-12-12-12zM128 76c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12V76zm0 96c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40zm52 148h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40c0 6.627-5.373 12-12 12zm76 160h-64v-84c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v84zm64-172c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40zm0-96c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12v-40c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40zm0-96c0 6.627-5.373 12-12 12h-40c-6.627 0-12-5.373-12-12V76c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v40z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRelocating to the United States\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCanadian business owners moving to the US, including those on TN, O-1, or EB visas, who hold shares in a Canadian private corporation must value those shares at the departure date.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-476f1b9 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"476f1b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chart-line\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M496 384H64V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16zM464 96H345.94c-21.38 0-32.09 25.85-16.97 40.97l32.4 32.4L288 242.75l-73.37-73.37c-12.5-12.5-32.76-12.5-45.25 0l-68.69 68.69c-6.25 6.25-6.25 16.38 0 22.63l22.62 22.62c6.25 6.25 16.38 6.25 22.63 0L192 237.25l73.37 73.37c12.5 12.5 32.76 12.5 45.25 0l96-96 32.4 32.4c15.12 15.12 40.97 4.41 40.97-16.97V112c.01-8.84-7.15-16-15.99-16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tTech Founders &amp; SaaS Shareholders\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tFounders or minority shareholders in tech and SaaS companies departing Canada often require CBV-prepared fair market value estimates for cross-border filings and US tax basis establishment.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d46e742 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d46e742\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-business-time\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M496 224c-79.59 0-144 64.41-144 144s64.41 144 144 144 144-64.41 144-144-64.41-144-144-144zm64 150.29c0 5.34-4.37 9.71-9.71 9.71h-60.57c-5.34 0-9.71-4.37-9.71-9.71v-76.57c0-5.34 4.37-9.71 9.71-9.71h12.57c5.34 0 9.71 4.37 9.71 9.71V352h38.29c5.34 0 9.71 4.37 9.71 9.71v12.58zM496 192c5.4 0 10.72.33 16 .81V144c0-25.6-22.4-48-48-48h-80V48c0-25.6-22.4-48-48-48H176c-25.6 0-48 22.4-48 48v48H48c-25.6 0-48 22.4-48 48v80h395.12c28.6-20.09 63.35-32 100.88-32zM320 96H192V64h128v32zm6.82 224H208c-8.84 0-16-7.16-16-16v-48H0v144c0 25.6 22.4 48 48 48h291.43C327.1 423.96 320 396.82 320 368c0-16.66 2.48-32.72 6.82-48z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProfessional Practice Owners\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDentists, physiotherapists, optometrists, and other practice owners who hold shares through a professional corporation need a valuation of their practice as of the departure date.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fec95e7 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"fec95e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-people-arrows\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M96,128A64,64,0,1,0,32,64,64,64,0,0,0,96,128Zm0,176.08a44.11,44.11,0,0,1,13.64-32L181.77,204c1.65-1.55,3.77-2.31,5.61-3.57A63.91,63.91,0,0,0,128,160H64A64,64,0,0,0,0,224v96a32,32,0,0,0,32,32V480a32,32,0,0,0,32,32h64a32,32,0,0,0,32-32V383.61l-50.36-47.53A44.08,44.08,0,0,1,96,304.08ZM480,128a64,64,0,1,0-64-64A64,64,0,0,0,480,128Zm32,32H448a63.91,63.91,0,0,0-59.38,40.42c1.84,1.27,4,2,5.62,3.59l72.12,68.06a44.37,44.37,0,0,1,0,64L416,383.62V480a32,32,0,0,0,32,32h64a32,32,0,0,0,32-32V352a32,32,0,0,0,32-32V224A64,64,0,0,0,512,160ZM444.4,295.34l-72.12-68.06A12,12,0,0,0,352,236v36H224V236a12,12,0,0,0-20.28-8.73L131.6,295.34a12.4,12.4,0,0,0,0,17.47l72.12,68.07A12,12,0,0,0,224,372.14V336H352v36.14a12,12,0,0,0,20.28,8.74l72.12-68.07A12.4,12.4,0,0,0,444.4,295.34Z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tShareholders with Partners Remaining\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWhen one shareholder departs Canada while others remain, the departing shareholder's shares are subject to deemed disposition. A fair market value opinion protects all parties.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38d09ed e-flex e-con-boxed e-con e-parent\" data-id=\"38d09ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07f2217 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"07f2217\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6ee919 elementor-widget elementor-widget-heading\" data-id=\"f6ee919\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 48px\">Filing Without a Defensible Valuation Creates Real Risk<\/span><span style=\"font-style: inherit\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0cdf674 e-grid e-con-boxed e-con e-parent\" data-id=\"0cdf674\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-59c7aad e-con-full e-flex e-con e-child\" data-id=\"59c7aad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ca5c6b elementor-widget elementor-widget-heading\" data-id=\"7ca5c6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">01. CRA Reassessment Risk<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-960bdd5 elementor-widget elementor-widget-text-editor\" data-id=\"960bdd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you file departure tax without a supported FMV, the CRA can reassess the value of your shares, often upward. A CBV-prepared report gives you a credible, documented position to defend.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db7d306 e-con-full e-flex e-con e-child\" data-id=\"db7d306\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e150c8 elementor-widget elementor-widget-heading\" data-id=\"4e150c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">02. Underpayment Penalties &amp; Interest<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf6b2d3 elementor-widget elementor-widget-text-editor\" data-id=\"bf6b2d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Understating the value of your business at departure can result in tax underpayment, triggering penalties and arrears interest. An independent valuation establishes a defensible baseline before you file.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b13585 e-con-full e-flex e-con e-child\" data-id=\"8b13585\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-540e1cf elementor-widget elementor-widget-heading\" data-id=\"540e1cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">03. US Tax Basis Implications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ad140c elementor-widget elementor-widget-text-editor\" data-id=\"2ad140c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The fair market value established at your Canadian departure date often forms your cost basis for US tax purposes. A well-supported valuation can reduce future US capital gains tax when you eventually sell.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b8c5c3 e-con-full e-flex e-con e-child\" data-id=\"4b8c5c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a304875 elementor-widget elementor-widget-heading\" data-id=\"a304875\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">04. Section 220 (4.5) Deferral Election<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f526713 elementor-widget elementor-widget-text-editor\" data-id=\"f526713\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Departing taxpayers can elect to defer departure tax by posting security with the CRA. The amount of security required is calculated from the FMV of subject assets, making an accurate valuation central to structuring any deferral.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce81bf8 e-flex e-con-boxed e-con e-parent\" data-id=\"ce81bf8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-faee603 e-con-full e-flex e-con e-child\" data-id=\"faee603\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c00cfff elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c00cfff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7653899 elementor-widget elementor-widget-heading\" data-id=\"7653899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 48px\">From Engagement to CRA-Ready Report in 1-2 Weeks<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-908c4f7 e-grid e-con-boxed e-con e-parent\" data-id=\"908c4f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1df5675 e-con-full e-flex e-con e-child\" data-id=\"1df5675\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39d7b79 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"39d7b79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-wpforms\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M448 75.2v361.7c0 24.3-19 43.2-43.2 43.2H43.2C19.3 480 0 461.4 0 436.8V75.2C0 51.1 18.8 32 43.2 32h361.7c24 0 43.1 18.8 43.1 43.2zm-37.3 361.6V75.2c0-3-2.6-5.8-5.8-5.8h-9.3L285.3 144 224 94.1 162.8 144 52.5 69.3h-9.3c-3.2 0-5.8 2.8-5.8 5.8v361.7c0 3 2.6 5.8 5.8 5.8h361.7c3.2.1 5.8-2.7 5.8-5.8zM150.2 186v37H76.7v-37h73.5zm0 74.4v37.3H76.7v-37.3h73.5zm11.1-147.3l54-43.7H96.8l64.5 43.7zm210 72.9v37h-196v-37h196zm0 74.4v37.3h-196v-37.3h196zm-84.6-147.3l64.5-43.7H232.8l53.9 43.7zM371.3 335v37.3h-99.4V335h99.4z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t01. Initial Consultation\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tReview ownership structure, departure date, and filing deadlines. Confirm scope and report format under CICBV Practice Standards.\n<br>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-045ac2f elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"045ac2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chart-pie\" viewBox=\"0 0 544 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M527.79 288H290.5l158.03 158.03c6.04 6.04 15.98 6.53 22.19.68 38.7-36.46 65.32-85.61 73.13-140.86 1.34-9.46-6.51-17.85-16.06-17.85zm-15.83-64.8C503.72 103.74 408.26 8.28 288.8.04 279.68-.59 272 7.1 272 16.24V240h223.77c9.14 0 16.82-7.68 16.19-16.8zM224 288V50.71c0-9.55-8.39-17.4-17.84-16.06C86.99 51.49-4.1 155.6.14 280.37 4.5 408.51 114.83 513.59 243.03 511.98c50.4-.63 96.97-16.87 135.26-44.03 7.9-5.6 8.42-17.23 1.57-24.08L224 288z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t02. Document Collection\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tGather 3-5 years of financials, corporate records, shareholder agreements, and relevant transaction data.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b77d40 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"4b77d40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calculator\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t03. Valuation Analysis\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tApply income and market approaches, normalize earnings, and establish defensible FMV as of the departure date.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09347d7 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"09347d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-firstdraft\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M384 192h-64v128H192v128H0v-25.6h166.4v-128h128v-128H384V192zm-25.6 38.4v128h-128v128H64V512h192V384h128V230.4h-25.6zm25.6 192h-89.6V512H320v-64h64v-25.6zM0 0v384h128V256h128V128h128V0H0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t04. Draft Review\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYou and your advisors review a draft report. We refine assumptions where supported by additional information.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0ad7de elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f0ad7de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar-check\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M436 160H12c-6.627 0-12-5.373-12-12v-36c0-26.51 21.49-48 48-48h48V12c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v52h128V12c0-6.627 5.373-12 12-12h40c6.627 0 12 5.373 12 12v52h48c26.51 0 48 21.49 48 48v36c0 6.627-5.373 12-12 12zM12 192h424c6.627 0 12 5.373 12 12v260c0 26.51-21.49 48-48 48H48c-26.51 0-48-21.49-48-48V204c0-6.627 5.373-12 12-12zm333.296 95.947l-28.169-28.398c-4.667-4.705-12.265-4.736-16.97-.068L194.12 364.665l-45.98-46.352c-4.667-4.705-12.266-4.736-16.971-.068l-28.397 28.17c-4.705 4.667-4.736 12.265-.068 16.97l82.601 83.269c4.667 4.705 12.265 4.736 16.97.068l142.953-141.805c4.705-4.667 4.736-12.265.068-16.97z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t05. Final Report Delivery\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSigned CBV valuation report prepared to CICBV Standards -- structured to accompany your departure tax return.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc70d6f elementor-widget elementor-widget-image\" data-id=\"bc70d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/static.vecteezy.com\/system\/resources\/previews\/006\/818\/160\/non_2x\/financial-report-data-of-business-operations-balance-sheet-and-income-statement-and-diagram-as-fintech-concept-business-team-meeting-digital-tablet-and-computer-laptop-free-photo.jpg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33c1d9c4 e-flex e-con-boxed e-con e-parent\" data-id=\"33c1d9c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ac895d5 e-con-full e-flex e-con e-child\" data-id=\"ac895d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1bf9fb27 e-con-full e-flex e-con e-child\" data-id=\"1bf9fb27\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67478b1e elementor-widget elementor-widget-heading\" data-id=\"67478b1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ready to Start Your\nDeparture Tax Valuation?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bef2ed8 elementor-widget elementor-widget-text-editor\" data-id=\"bef2ed8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\">We work with business owners, cross-border tax advisors, and immigration lawyers<\/span><br \/><span style=\"color: #ffffff;\">across Canada and the US. Most engagements are completed in 1-2 weeks.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16b9c0c5 e-con-full e-flex e-con e-child\" data-id=\"16b9c0c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a471f2 aware-btn elementor-widget elementor-widget-button\" data-id=\"6a471f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u201cDeparture Tax Valuations\u201d When you cease Canadian tax residency, the CRA deems you to have disposed of most assets at [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":1388,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"nf_dc_page":"","content-type":"","site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-9851","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.7 (Yoast SEO v27.6) - 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