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The short answer
In the year you leave, you file a final resident return showing your departure date, reporting world income up to that date and only certain Canadian income after it, plus any departure tax forms. After that, as a non-resident living in Nigeria, most Canadian pensions, RRSP withdrawals and rent are taxed by withholding at 25% unless the treaty lowers it, which is usually final. You file again only for Canadian employment or business income, the sale of Canadian property, or if you choose to under section 216 or 217.
The departure-year return
The CRA’s leaving Canada page says you usually become non-resident on the latest of three dates: the day you leave, the day your spouse or dependants leave, and the day you become resident in your new country. Put that date on page one of the return for the year you leave. The return then covers two periods:
| Period | What you report |
|---|---|
| 1 January to departure date | World income, Nigerian income included, as a resident |
| Departure date to 31 December | Only certain Canadian-source income, such as Canadian employment income, business income from Canada and gains on taxable Canadian property |
The return is due on the normal date, 30 April of the following year for most people. Departure tax goes on this return too: the deemed sale of most of your property on your departure date (Form T1243 and Schedule 3), the list of property on Form T1161 if it is worth more than C$25,000, and the deferral election on Form T1244 if you want it, due by 30 April of the following year. Our article on Canada departure tax sets those rules out.
Telling payers and banks
The CRA says you are required to notify Canadian payers and financial institutions that you are no longer resident. They then deduct non-resident tax from what they pay you. If you skip this, they keep treating you as resident, the withholding is wrong, and sorting it out takes years.
After you leave: Part XIII withholding
Most passive Canadian income paid to a non-resident is taxed by withholding, not by filing. The CRA’s non-residents page and guide T4058 say the usual rate is 25%, reduced where a treaty provides, and that this is generally your final obligation.
| Canadian income paid to you in Nigeria | How it is taxed | File a return? |
|---|---|---|
| CPP and OAS | Withholding, 25% unless the treaty reduces it | No, unless you elect under section 217 |
| RRSP or RRIF withdrawals, pensions | Withholding, 25% unless the treaty reduces it | Optional section 217 election |
| Rent from a Canadian property | Withholding, 25% unless the treaty reduces it | Optional section 216 return |
| Arm’s-length interest | Generally exempt from withholding | No |
| Dividends from Canadian companies | Withholding, 25% unless the treaty reduces it | No |
| Salary for work done in Canada | Taxed in Canada | Yes |
| Sale of Canadian real estate | Taxed in Canada | Yes; see the guide linked below |
Article 18 of the Canada–Nigeria agreement lets pensions be taxed where they arise without a percentage cap, so do not assume the treaty reduces the 25% on pensions; check with the payer. A section 217 election lets you file a Canadian return on certain pensions and benefits and may get some of the withholding back. For rent, see filing a section 216 return and form NR6.
TFSA, RRSP and other accounts
You can keep a TFSA after you leave, but you cannot contribute while non-resident and you earn no new room. Once you are resident in Nigeria, Nigeria may tax what the account earns. RRSPs can stay open; withdrawals face non-resident withholding. Our guide to the NR4 slip explains the slip payers send you each year, and selling a Canadian home after moving covers the property sale.
A worked example
Example only. Yemi leaves Calgary for Lagos on 15 July 2026, the same day as her husband and children. She keeps her Calgary condo and rents it out, and has an RRSP.
- 2026 return: resident from 1 January to 15 July, reporting her Canadian salary and her Lagos rental income for that period; non-resident afterwards.
- Departure tax: her non-registered funds are deemed sold on 15 July; the condo and the RRSP are excluded.
- From 16 July: her tenant or agent withholds non-resident tax on the rent, and she can choose to file a section 216 return, which may reduce the tax.
- Any RRSP withdrawal later is subject to non-resident withholding.
Your new Nigerian position
Once you are resident in Nigeria again, Nigeria taxes your world income, Canadian pensions and rent included. PwC’s summary of Nigeria’s rules notes a unilateral credit for foreign tax already paid, and Article 23 of the treaty requires Nigeria to credit Canadian tax on Canadian-source income, capped at the Nigerian tax on it. Keep your NR4 slips: they are your proof of Canadian tax.
Steps
- Decide your departure date and record the evidence.
- Value everything you own at that date for departure tax.
- Notify every Canadian payer and bank of your non-resident status and Nigerian address.
- File the departure-year return by 30 April, with T1243, T1161 and T1244 where needed.
- Each year after, collect NR4 slips and decide whether a section 216 or 217 return helps.
Where Pryme fits
A Pryme account opened before you leave can keep receiving Canadian-dollar pension and rent payments converted to dollars or naira when you choose, with the rate and the fee shown before you approve.
Questions people ask
Do I file a Canadian tax return after moving to Nigeria?
Yes, for the year you leave. After that, only if you have Canadian employment or business income, sell Canadian property, or choose to under section 216 or 217.
What tax applies to my CPP and OAS in Nigeria?
Non-resident withholding at 25% unless a treaty reduces it, generally final, according to the CRA.
Do I have to tell my Canadian bank I moved to Nigeria?
Yes. The CRA says you must notify Canadian payers and financial institutions that you are no longer resident.
Can I keep my TFSA after moving to Nigeria?
Yes, but you cannot contribute while non-resident and you earn no new contribution room.
Sources
- CRA: Leaving Canada (emigrants) (modified 17 Sep 2026) · accessed Oct 2026
- CRA: Non-residents of Canada · accessed Oct 2026
- CRA guide T4058, Non-Residents and Income Tax 2025 (modified 20 Jan 2026) · accessed Oct 2026
- CRA: Dispositions of property for emigrants (modified 20 Jan 2026) · accessed Oct 2026
- Global Affairs Canada Treaty Law database: Agreement between Canada and Nigeria for the avoidance of double taxation (signed Abuja, 4 Aug 1992) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, taxes on personal income (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.