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If you become a non-resident of Canada after you open your FHSA, you can continue to participate normally in your FHSA, with one exception: You cannot make a qualifying withdrawal to build or buy a qualifying home while you are a non-resident of Canada.
Yes, you can keep your Canadian bank account open when moving abroad. However, it may depend on which bank you have an account with. Many major banks in Canada will allow you to keep your account as a foreign non-resident.
Complete Form NR73 to get CRA s opinion on whether you would be considered a non-resident of Canada. For more information, see Non-residents of Canada, Residency status determination and Income Tax Folio S5-F1-C1, Determining an Individuals Residence Status.
Once you open a FHSA, you can use it for up to 15 years. After that time, it must be closed. If you dont buy a home, any unused savings in your FHSA may be transferred to an RRSP. It can also be withdrawn as taxable income.
You could, but if you plan on leaving, the FHSA will have to be moved to you RRSP. And then you can withdraw and a tax resident or as a non-tax resident (different tax rates.
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When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax).
Receiving benefits and credits. Its important that you tell the CRA the date you leave Canada.
Complete this form if you have left or are planning to leave Canada temporarily or permanently and need help determining your residency status for income tax purposes.

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