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expatriation tax
''This article describes the tax applied to individuals leaving their country. For other kinds of exit tax please see exit tax.''
An expatriation tax or emigration tax is a tax on persons who cease to be tax resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of the country in question. In most cases, expatriation tax is assessed upon change of domicile or habitual residence; in the United States, which is one of the few countries to tax its overseas citizens, the tax is applied upon renunciation of citizenship instead.
==Canada==
Canada imposes a "departure tax" on those who cease to be tax resident in Canada. The departure tax is a tax on the capital gains which would have arisen if the emigrant had sold assets after leaving Canada ("deemed disposition"), subject to exceptions.〔(Canada Revenue Agency: Emigrants and Income Tax )〕 However, in Canada, unlike the U.S., the capital gain is generally based on the difference between the market value on the date of arrival in Canada (or later acquisition) and the market value on the date of departure.〔(Canada Revenue Agency: Newcomers to Canada )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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