Global Mobility, Immigration & Departure

Reviewing global ownership, investment, corporate, trust, and asset structures before an individual establishes tax residence in a new jurisdiction.

The objective is to identify restructuring opportunities, potential future tax exposure, and reporting requirements while there is still time to act before the move becomes effective.

A comprehensive review for individuals who have recently established Canadian residence.

We assess foreign assets, investment structures, ownership interests, tax cost bases, foreign income streams, reporting obligations, and potential areas of future double taxation.

The result is a clear framework for managing the client's international tax position from the first year of residence onward.

Tax residence is determined by the totality of an individual's circumstances rather than simply the number of days spent in Canada.

We evaluate residential, personal, economic, and other relevant ties to determine whether Canadian tax residence has commenced, continued, or ended.

Where uncertainty exists, we help clients develop a defensible position supported by the underlying facts.

Internationally mobile individuals may satisfy the domestic residence rules of more than one country at the same time.

We analyze applicable bilateral tax treaties to determine which jurisdiction should be treated as the individual's treaty residence and how that position affects income, withholding, filing, and reporting obligations.

Individuals becoming Canadian residents may require fair-market-value documentation for foreign assets held at the date residence begins.

We help coordinate valuations of real estate, private companies, investment holdings, and other significant assets so future gains and losses can be calculated using a well-supported starting point.

Know What You Own. Know Where It Is Taxed.

Internationally mobile clients often hold assets across several countries, institutions, entities, and ownership structures.

TRANSIUM can help establish a centralized Global Asset Register documenting major holdings, jurisdiction, ownership, tax cost basis, reporting status, and relevant tax considerations.

The result is a clearer foundation for future tax planning, compliance, succession, and investment decisions.

Leaving Canada may create immediate tax consequences even when assets are not sold.

We assess potential deemed dispositions, excluded assets, reporting obligations, tax payment timing, available deferral options, and the treatment of assets retained after departure.

Planning before departure can materially affect both the immediate tax cost and the client's future Canadian tax exposure.

Individuals returning to Canada after living abroad may have accumulated foreign investments, companies, trusts, pensions, real estate, or other assets that interact differently with Canadian tax rules.

We review the client's foreign structure before residence is re-established and identify opportunities to simplify, reorganize, value, or reposition assets where appropriate.

International assignments may create overlapping tax obligations for the employee and payroll obligations for the employer.

TRANSIUM advises on tax equalization, compensation structures, cross-border payroll, housing allowances, benefits, residence status, and coordination between home- and host-country tax systems.

The objective is to reduce uncertainty for both the executive and the organization.

Foreign nationals leaving Canada may need to unwind Canadian investments, corporate interests, housing arrangements, compensation structures, or other assets before returning home.

We help identify Canadian departure consequences and coordinate the transition with advisers in the destination jurisdiction.

Cross-border individuals often face filing obligations in more than one country.

TRANSIUM helps coordinate Canadian and foreign advisers so income recognition, withholding, tax credits, reporting positions, and timing are aligned between jurisdictions.

The goal is to reduce duplication, preserve available foreign tax credits, and minimize inconsistencies between tax filings.