*** Transcriber's Note: Please set your voice synthesizer to read most 
punctuation. When you encounter the caret sign at the end of a line, please 
enter the applicable information, if necessary. *** 
 
Canada Revenue Agency 
 
T1161 E (11) 
 
List of Properties by an Emigrant of Canada 
 
Last name ^
First name ^
Social insurance number (enter 9-digit number) ^
 
Mailing address ^
 
Date of emigration from Canada (Year/Month/Day) ^
 
Complete this form if you ceased to be a resident of Canada 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, registered education savings plans, registered 
disability savings plans, tax-free savings accounts, retirement compensation 
arrangements, employee benefit plans, employee life and health trusts, 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 this form to your tax return. File your return by 
the filing due date. The penalty for failing to file this form by the due 
date is $25 per day you are late. 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 properties 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 property, and security options. 
 
Do not list any property described in (i) to (iv) above. If you need more 
space, attach a separate sheet of paper. 
*** Transcriber's Note: In print, the following table has the possibility of 
10 entry lines. Enter as many lines as necessary. *** 
 
Line 1: 
Description of property (address or location for buildings or land) ^
Canadian (C) or foreign (F) ^
Number of shares (if applicable) ^
Fair market value on the date you emigrated ^
 
Line 2: 
Description of property (address or location for buildings or land) ^
Canadian (C) or foreign (F) ^
Number of shares (if applicable) ^
Fair market value on the date you emigrated ^
 
To calculate and report any capital gains (or losses) on property that you 
are deemed to have disposed of on the date you ceased to be a resident of 
Canada, complete Form T1243, Deemed Disposition of Property by an Emigrant of 
Canada. 
 
To defer the payment of tax on income relating to the deemed disposition of 
property, complete Form T1244, Election, Under Subsection 220(4.5) of the 
Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed 
Disposition of Property. 
 
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