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Some examples of countries with tax treaties with Canada are the USA and Mexico. 

• Avoids double taxation.  With a treaty, taxes paid in one country can often be used to offset taxes owing in your country of residence for tax purposes.
• Deemed Non-Resident of Canada.  Please see our "What Type of Resident Are You For Tax Purposes?" section below for details around residency criteria.  Canadians can become residents of countries that have a tax treaty with Canada.  This allows you to benefit from possible lower tax rates.  
• Emigration.  You can choose to emigrate from Canada and move to a country with a tax treaty.  In this case, you will subject to that country's tax system.  You will only be taxed in Canada for departure tax and withholding taxes on applicable assets. Please see our "What Type of Resident Are You For Tax Purposes?" section below for details on emigrating.
• Withholding taxes for Emigrants. If you are receiving income from Canada as an emigrant in another country with a tax treaty, you would be subject to reduced withholding tax.

Some examples that are popular with Canadians are Belize and Costa Rica.

• Possible Double Taxation.  While this is possible, if you work with a professional in Canada and in your destination country you may be able to minimize or avoid this. For example, Belize has the Qualified Retirement Program (QFP) designed for Canadians.  Under the QFP, Belize does not charge any income tax on your Canadian income, regardless of how long you stay.  
• Factual residency.  Please see our "What Type of Resident Are You For Tax Purposes?" section below for details around residency criteria.   When making a home in a country without a tax treaty with Canada, you will maintain your Canadian tax status as a factual resident.  This means you will pay Canadian income tax as you always have.  However, this can still be beneficial.  For example, Canadians that move to Belize under the QFP program often benefit from: no Belize income tax, lower cost of living, and reduced Canadian tax rate during retirement.
• Emigration.  You can choose to emigrate from Canada and move to a country without a tax treaty.  In this case, you will subject to that country's tax system.  You will only be taxed in Canada for departure tax and withholding taxes on applicable assets. Please see our "What Type of Resident Are You For Tax Purposes?" section below for details on emigrating.  
• Withholding taxes for Emigrants. If you are receiving income from Canada as an emigrant in another country without a tax treaty, you would be subject to 25% withholding tax.