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Complete this form T1161 if you ceased to be a resident of Canada at any time in 
the year and the fair market value of all the properties you owned when you 
left Canada was more than $25,000, not including the following properties: 
 
i) cash (including bank deposits); 
 
ii) pension plans, annuities, registered retirement savings plans, registered 
retirement income funds, retirement compensation arrangements, employee 
benefit plans, and certain other deferred benefit plans; 
 
iii) property you owned when you last became a resident of Canada, or 
property you inherited after you last became a resident of Canada, if you 
were a resident of Canada for 60 months or less during the 10-year period 
before you emigrated and the property is not taxable Canadian property; and 
 
iv) any item of personal-use property (such as your household effects, 
clothing, cars, collectibles) that has a fair market value of less than 
$10,000. 
 
Attach a completed copy of Form T1161 to your income tax return. File your 
return by the filing due date. The penalty for failing to file Form T1161 by 
the due date is $25 a day. There is a minimum penalty of $100, and a maximum 
penalty of $2,500. 
 
List of properties 
 
List below all properties and their fair market value, and indicate either 
(C) for Canadian or (F) for foreign properties (outside of Canada), that you
owned on the date you ceased to be resident of Canada. 

 
Property includes shares (both public and private), bonds, debentures, 
promissory notes, treasury bills, interests in trusts, interests in 
partnerships, personal-use property, business property (including inventory), 
real estate, and security option benefits. 
 
Do not list any property described in (i) to (iv) above. If you need more 
space, attach a separate sheet of paper.