The departure tax is a tax that you may have to pay when you emigrate from Canada. Emigration occurs when you sever your residential ties with Canada. Your primary ties with Canada are your home, your spouse, your dependants, and your personal property. You may also have to consider secondary ties with Canada, such as bank accounts, investments, driver's licence, or social connections. The Canada Revenue Agency (CRA) will look at all these factors to determine whether you are still a resident of Canada for tax purposes or not.