You immigrated or emigrated
If you immigrated or emigrated, you may apportion the basis for savings and investments between yourself and your tax partner only if you meet one of the following conditions:
- You both opt to be treated as resident taxpayer throughout the year.
- The period during which you were a resident taxpayer begins and ends on the same dates in that year for both of you.
Filing a tax return
You use the M-form for your tax return for the year in which you emigrate or immigrate. You can request this form from the Tax Information Line for Non-resident Tax Issues.