{"id":18220,"date":"2022-11-03T14:44:25","date_gmt":"2022-11-03T18:44:25","guid":{"rendered":"https:\/\/dev.ebconseilfisc.com\/tax-planning\/accounting-for-startups\/"},"modified":"2026-07-12T18:53:59","modified_gmt":"2026-07-12T22:53:59","slug":"tax-residency-international-mobility","status":"publish","type":"page","link":"https:\/\/www.impots-ici.com\/en\/taxation\/international-taxation\/tax-residency-international-mobility\/","title":{"rendered":"Tax Residency and International Mobility"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row thsn-bg-color=&#8221;white&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667347298994{padding-bottom: 60px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1565181653979{padding-right: 70px !important;}&#8221; thsn-responsive-css=&#8221;95415368|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_row_inner content_placement=&#8221;middle&#8221; gap=&#8221;20&#8243;][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Moving to another country does not automatically change your tax residency. You may leave Canada and remain resident because important ties were kept, return after a temporary assignment, or become resident upon arriving even before your immigration status becomes permanent. In a cross-border file, the first question is therefore often the most important one: where are you resident for income tax purposes?<\/p>\n<p style=\"text-align: justify\">Imp\u00f4ts Ici assists Canadians leaving the country, newcomers, mobile employees, international entrepreneurs and families whose lives extend across more than one jurisdiction. We review the facts that determine your status, identify Canadian filing obligations, consider the risk of double taxation and prepare the steps required before or after the move.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;21435&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1781540650170{margin-bottom: 0px !important;}&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;blackish&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667343483628{padding-top: 50px !important;padding-bottom: 50px !important;}&#8221; thsn-responsive-css=&#8221;88925592|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading text=&#8221;International mobility requires<br \/>\n<em>tax advice<\/em> before the return is filed&#8221; font_container=&#8221;tag:h3|font_size:36px|text_align:left|line_height:40px&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;font-weight-normal thsn-globalcolor-em&#8221;][vc_custom_heading text=&#8221;Residency analysis, departure tax, Canadian and international filings, &#8230;&#8221; font_container=&#8221;tag:div|font_size:18px|text_align:left|line_height:20px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221; el_class=&#8221;font-italic&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;34099074|colbreak_no|||||||||colbreak_no|||||25||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_btn title=&#8221;CONTACT US&#8221; style=&#8221;classic&#8221; shape=&#8221;square&#8221; color=&#8221;gradientcolor&#8221; align=&#8221;right&#8221; el_class=&#8221;thsn-align-left-991&#8243; link=&#8221;url:%2Fen%2Fcontact%2F&#8221;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1569933596147{padding-top: 100px !important;padding-right: 85px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_single_image image=&#8221;21425&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1570080018549{padding-top: 100px !important;padding-bottom: 0px !important;padding-left: 60px !important;}&#8221; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Tax residency affects which income must be reported in Canada. A Canadian resident generally reports worldwide income, while a non-resident is usually taxed only on certain Canadian-source amounts. Between those two positions are several possible classifications, including factual resident, deemed resident, deemed non-resident and part-year resident.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">The answer is not based solely on the number of days spent in Canada.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">The analysis considers significant residential ties such as a home available in Canada, a spouse or common-law partner and dependants. Secondary ties, economic activity and the person\u2019s connection to another country may also matter. When two countries both consider the individual resident, the tie-breaker rules in a tax treaty may determine the final result.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row thsn-bg-color=&#8221;white&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667347298994{padding-bottom: 60px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1565181653979{padding-right: 70px !important;}&#8221; thsn-responsive-css=&#8221;95415368|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">When an individual ceases to be resident in Canada, a departure-year return may be required. Certain property is treated as though it were sold at fair market value immediately before departure and reacquired for the same amount. This deemed disposition can create a capital gain even when no actual sale has occurred and is commonly referred to as departure tax.<\/p>\n<p style=\"text-align: justify\"><strong>Forms T1161, T1243 or T1244 may be relevant<\/strong> depending on the property held, its value and whether payment of the resulting tax is deferred. Public and private company shares, foreign property, business interests and some personal assets should be reviewed before the move. Planning ahead makes it possible to establish values, identify exclusions and prepare for any cash-flow impact.<\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_row_inner content_placement=&#8221;top&#8221; gap=&#8221;20&#8243;][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">A newcomer must determine the date on which Canadian tax residency begins. That date affects the income included in the first return, the tax cost of property already owned, access to certain credits and future foreign reporting obligations.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">Income earned before and after the arrival date is not necessarily treated in the same way.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">The move may also create questions about foreign bank accounts, investments, interests in foreign corporations, pension plans or rental property located outside Canada.<\/p>\n<p style=\"text-align: justify\">Documenting the fair market value of assets and the chronology of the move at the outset can prevent later inconsistencies and make it easier to determine which forms will be required.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Employees sent abroad, consultants, digital nomads and people working remotely across borders need to examine residency before assuming that their tax obligations have changed.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">Living outside Canada for a limited period does not necessarily sever Canadian residential ties.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">Keeping a home, a spouse or dependants in Canada, or maintaining other significant connections may support continued Canadian residency.<\/p>\n<p style=\"text-align: justify\">Remote work adds another layer. An individual may work for a Canadian employer while living abroad, or work for a foreign company from Canada. Residency, treaty provisions, payroll withholding and filing obligations in each country should be reviewed together rather than as separate questions.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;gradientcolor&#8221; full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1667433818746{margin-top: -20px !important;padding-top: 60px !important;padding-bottom: 60px !important;}&#8221; el_class=&#8221;thsn-two-colum-view-991-to-768&#8243;][vc_column width=&#8221;1\/3&#8243;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-employee\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"25\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t25\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Years of tax support<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;97161218|colbreak_no|||||||||colbreak_no|||||||||colbreak_no|40|||||||||colbreak_no|||||||||&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-contract\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"4\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t4\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Cross-border situations reviewed<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;13921963|colbreak_no|||||||||colbreak_no|||||||||colbreak_no|40|||||||||colbreak_no|||||||||&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-loan-3\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"100\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t100\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Services delivered remotely<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1667348284130{padding-top: 100px !important;padding-right: 60px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Residency files may involve several forms. NR73 can be submitted by a person leaving Canada who asks the Canada Revenue Agency for its opinion on residency status. NR74 is used in certain situations involving entry into Canada.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">Forms T1161, T1243 and T1244 may be required when a departure involves reportable property, a deemed disposition or an election to defer payment.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">The supporting file is just as important as the form. Useful records may include travel dates, leases, proof of a foreign home, employment contracts, immigration documents, bank and investment statements, property valuations, information about a spouse and dependants, and correspondence already sent to the tax authorities. Imp\u00f4ts Ici helps organize these facts into a consistent chronology.<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;right&#8221; width=&#8221;1\/2&#8243; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221; css=&#8221;.vc_custom_1667348273741{padding-top: 100px !important;padding-bottom: 60px !important;padding-left: 60px !important;}&#8221;][vc_single_image image=&#8221;21427&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1569933596147{padding-top: 100px !important;padding-right: 85px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_single_image image=&#8221;21431&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1570080018549{padding-top: 100px !important;padding-bottom: 0px !important;padding-left: 60px !important;}&#8221; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">International mobility is easier to manage when tax residency is addressed before departure or as soon as the person arrives. A clear position helps prevent contradictory returns, incorrect withholding, missed reporting and unnecessary double taxation.<\/p>\n<p style=\"text-align: justify\">Whether you are emigrating, immigrating, returning to Canada or working abroad temporarily, we can review the facts, prepare the required Canadian forms and coordinate with other advisors when another country is involved.<\/p>\n<p style=\"text-align: justify\">Before the first meeting, prepare a timeline showing the move dates, the country in which you expect to live, any Canadian home kept or sold, the location of your spouse and dependants, income earned in each country, property held and filings already made. This timeline often reveals whether the change in status is clear or whether a grey area needs stronger documentation.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;globalcolor&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1570104720125{padding-top: 125px !important;padding-bottom: 90px !important;background-image: url(\/wp-content\/uploads\/2026\/06\/impots-ici-montreal-location-1.avif?id=21366) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; thsn-responsive-css=&#8221;20798863|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column][vc_btn title=&#8221;Learn more about us&#8221; style=&#8221;classic&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; css=&#8221;.vc_custom_1669485048013{margin-top: 10px !important;}&#8221; link=&#8221;url:%2Fen%2Fabout-us%2F&#8221;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; gap=&#8221;20&#8243; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;36859260|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221; css=&#8221;.vc_custom_1693265733571{padding-top: 60px !important;padding-bottom: 60px !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8221;][vc_column thsn-bg-image-position=&#8221;right-top&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1568635986206{padding-top: 100px !important;padding-bottom: 130px !important;background-color: #f7f7f7 !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8221;][vc_single_image image=&#8221;21433&#8243; img_size=&#8221;full&#8221; css=&#8221;.vc_custom_1781540323495{margin-bottom: 0px !important;}&#8221; el_class=&#8221;thsn-border-effect&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-3 \"><div class=\"thsn-fld-contents\">\r\n\t<div class=\"thsn-fld-wrap d-flex align-items-center\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"25\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t25\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Years of experience serving clients<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/2&#8243; thsn-responsive-css=&#8221;34274097|colbreak_no|||||||||colbreak_no|50||||||50||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">An incorrect residency position can affect several tax years. It can also change how Canadian income received after departure, foreign investments, retirement plans, real estate and reporting obligations are treated. Imp\u00f4ts Ici reviews these connected issues remotely and helps you determine whether the next step involves a departure-year return, a <a href=\"https:\/\/www.impots-ici.com\/en\/taxation\/international-taxation\/tax-returns-for-non-residents\/\">non-resident filing<\/a> or the <a href=\"https:\/\/www.impots-ici.com\/en\/taxation\/international-taxation\/declaration-of-foreign-assets-and-income\/\">reporting of foreign assets and income<\/a> before the consequences accumulate.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Understand tax residency and international mobility with Imp\u00f4ts ici. Consult our experts for personalized guidance.<\/p>\n","protected":false},"author":1,"featured_media":22041,"parent":22000,"menu_order":11,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-18220","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Residency and International Mobility | Imp\u00f4ts Ici<\/title>\n<meta name=\"description\" content=\"Leaving, entering, remote work and dual residence: review tax ties, treaties, departure tax and the forms that may apply.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.impots-ici.com\/en\/taxation\/international-taxation\/tax-residency-international-mobility\/\" \/>\n<meta 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