> this exists for Canadian residents who want to move out of the country Not that I'm aware of. We hired a big fancy consulting company to figure out the tax l

> this exists for Canadian residents who want to move out of the country Not that I'm aware of. We hired a big fancy consulting company to figure out the tax laws when we moved from Canada to the US. We found that it does exist for US Citizens though. If a US citizen leaves the US, they will (basically) never get a lower tax rate because they will always owe the difference back to the US government. This is to prevent people from pretending to move to tax haven countries while still basically living in the US.