# Client leaving Canada **URL:** \ **Category:** Tax Topics\ **Created:** [April 11, 2025, 8:37pm UTC](https://www.protaxcommunity.com/t/client-leaving-canada/10597 "2025-04-11T20:37:15Z")\ **Posts on this page:** 3\ **Page:** 1
**Author:** ![gmao](https://avatars.discourse-cdn.com/v4/letter/g/ad7895/32.png) [@gmao](https://www.protaxcommunity.com/u/gmao)\ **Post date:** [April 11, 2025, 8:37pm UTC](https://www.protaxcommunity.com/t/client-leaving-canada/10597/1 "2025-04-11T20:37:15Z")
My client left Canada(became non tax resident) in Oct /2024. She keeps her rental property in Canada after leaving. I plan to file two returns for her. One is the T1 return as a tax resident to report global income up to the departure date. The other is the income tax return under 216 to report rental income from the departure date to Dec 31/2024. Is it correct? Look forward to hearing from other accountant. Thanks! ---
**Author:** ![heemskerkacct](https://avatars.discourse-cdn.com/v4/letter/h/7ba0ec/32.png) [@heemskerkacct](https://www.protaxcommunity.com/u/heemskerkacct)\ **Post date:** [April 11, 2025, 9:38pm UTC](https://www.protaxcommunity.com/t/client-leaving-canada/10597/2 "2025-04-11T21:38:54Z")
not directly related to your Q but the client needs to be aware of this, if not already: [https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/rental-income-non-resident-tax.html](https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/rental-income-non-resident-tax.html) ---
**Author:** ![RRAccounting](https://avatars.discourse-cdn.com/v4/letter/r/ba8739/32.png) [@RRAccounting](https://www.protaxcommunity.com/u/RRAccounting)\ **Post date:** [April 11, 2025, 10:05pm UTC](https://www.protaxcommunity.com/t/client-leaving-canada/10597/3 "2025-04-11T22:05:26Z")
Part 13 tax is different, so she might have to report deemed disposition on the rental property on the final T1, if there is any capital gain, she will have to pay taxes. It was funny, when I looked at it last time, the taxpayer can pay a collateral amount instead of the actual taxes, but either way, $$