# Client emigrated and has T4 and rental income

**URL:** https://www.protaxcommunity.com/t/client-emigrated-and-has-t4-and-rental-income/10721
**Category:** Tax Topics
**Created:** [April 26, 2025, 10:53pm UTC](https://www.protaxcommunity.com/t/client-emigrated-and-has-t4-and-rental-income/10721 "2025-04-26T22:53:58Z")
**Posts on this page:** 1
**Page:** 1

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### Author: ![ayisha\_f](https://avatars.discourse-cdn.com/v4/letter/a/dc4da7/32.png) [@ayisha\_f](https://www.protaxcommunity.com/u/ayisha_f)
#### Post date: [April 26, 2025, 10:53pm UTC](https://www.protaxcommunity.com/t/client-emigrated-and-has-t4-and-rental-income/10721/1 "2025-04-26T22:53:58Z")

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The client emigrated from Canada to the U.S. with his family on January 2, 2024. His wife continued to work remotely from the U.S. for a Canadian employer until March 2024 and received a T4 slip for that period. The husband has been employed with a U.S. employer since 2022 and receives a W-2. It is noted that he filed his 2023 Canadian tax return as a resident.

Since the client and his family left Canada in January 2024, and his principal residence was converted into a rental property at the time of departure, the husband is considered a non-resident of Canada as of the date of emigration, as he does not have primary ties in Canada.

For their 2024 Canadian tax filings, I would appreciate your guidance on the following:

1. How should the spouse’s T4 income (earned after emigration) be reported — should it be included on the T1 general return as a resident?
2. My understanding is that the rental income should be reported on a Section 216 return from the date of departure until the end of the year.

Any insights or references to relevant CRA guidance would be greatly appreciated!