Emigration timing planner — free calculator
Compares the departure-year tax of leaving before or after a planned realisation, which is usually the largest single lever available.
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Compares the departure-year tax of leaving before or after a planned realisation, which is usually the largest single lever available.
Enter your figures
An estimate for planning only. Rates and thresholds used here are the assumptions stated on this page; we confirm every figure against the issuing authority for your own tax year before anything is filed.
How the estimate is built
Almost every departure lever expires on the day residency ends: realising losses, crystallising available exemptions, restructuring holdings, and choosing the date itself. Working backwards from the intended date sets the order — valuations and elections first, restructuring next, then the departure-year return and its property schedules. Steps taken after the date are simply taxed.
How to get this moving
A calculator narrows the range; it does not settle a filing. If that describes your position, the next step is a short call — not a form.
Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.
Corporate tax calculator — what this page covers
The subject here is emigration timing planner, which is what people mean when they search for corporate tax calculator. This page covers who it applies to, the filings it produces, and the fixed fee agreed before work begins.
Why choose Legal Quotient for emigration timing planner calculator
The order of filing is planned, not improvised
Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.
Every figure on a page is traceable
Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.
We say early if it is not our work
If a file needs something this practice does not do, you hear that at the start rather than after a bill.
A named reviewer on every file
Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.
Cross-border tax case studies
Working backwards from an intended departure date to an order of steps
A client had a target month for the move and a list of things they had been told to do, in no particular order. We built the sequence from the date backwards: valuations and elections tied to the departure day, restructuring to be completed while still resident, and the departure-year return afterwards. The engagement produced a dated plan with an owner against each step, a note of which items expired on the departure day, and a file the client worked through in the months before leaving.
A planned sale compared before and after the departure date
A shareholder expected to sell an interest around the time of a move and wanted to know which side of the date it should fall. We compared the departure-year outcome with the sale completed while resident against the outcome of a deemed disposition followed by a later sale under the new country's rules, using the client's own cost and value figures. The engagement produced a written comparison, a recommended sequence, and a departure date chosen to fit it rather than the other way round.
Losses realised in the weeks before residency ended
A portfolio held positions standing at a loss that the client intended to keep. Realising them while resident put them in the same year as the departure-year gains; realising them afterwards would have put them beyond reach. We identified which positions were worth realising, the order and dates for doing so, and how each affected the departure-year computation. The engagement produced a dated disposal schedule completed before the departure date and a departure-year return that reflected it.
A shareholding restructured before departure rather than after
A client's holdings sat in a structure that suited their life in the country they were leaving and not the one they were moving to. Every step of the reorganisation depended on being resident when it happened. We set out what had to be done, in what order, and by what date, and worked to that timetable. The engagement produced a completed restructuring before the residency end date, with the departure-year computation prepared on the structure as it then stood.
A move delayed by one quarter after the timing comparison was run
A family intended to leave in the same period as a vesting and a property completion, putting both into the departure year alongside the deemed disposition. We modelled the year as a whole rather than event by event, and showed what moving the date past the two events did to it. The engagement produced a revised departure date, a schedule of what now fell into each year, and the elections and valuations rebooked around the new day.
A client who left first and asked about the consequences afterwards
The move had already happened when we were engaged, so nothing that required residency was available. We fixed the residency end date from the ties actually severed, established departure-day values from contemporaneous evidence, prepared the outstanding departure-year return with its property schedules, and made the election that was still open with that return. The engagement produced a filed departure year, a supported set of values, and a cost base position the client's adviser abroad could work from.
Leaving Canada — the Bill You Get for Assets You Still Own
Emigrating triggers a deemed disposition of most holdings, which produces tax on gains never realised in cash. The file values the property, identifies what is excluded, and looks at whether security can be posted rather than the tax paid outright.
Read how this one runsA Second Opinion on a Return Already Filed
A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.
Read how this one runsAll case studies — every published engagement in one place.
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