Taxes Between Canada and Poland: CRA Residency, Exit Tax, TFSA/RRSP, and Returning to Poland (2026)
Canada has an exit tax (deemed disposition, T1161/T1243) – but the treaty provides a loophole: step-up under Article 13(7) in Poland. MLI changed the method to credit, RRSP→RRIF reduces withholding from 25% to 15%, TFSA is a trap (Poland taxes it), rental section 216/NR6, sale T2062 – plus 2026 parameters with a new federal rate of 14%.