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Eligible capital property may be broadly described as intangible capital property – property that does not physically exist but that gives you lasting economic benefits. Some examples of eligible capital property include goodwill, incorporation costs, customer lists, franchises, concessions, or licenses for an unlimited period.
Registered Pension Plan (RPP) is a pension plan that is set up by employer and registered by the Canada Revenue Agency (CRA). Funds are contributed by an employer, or by an employer and employees, to provide a pension to employees when they retire.
If you become a non-resident of Canada, or are considered to be a non-resident for income tax purpose, you can keep your tax-free savings account (TFSA) and you will not be taxed in Canada on any earnings in the account or on withdrawals from it.