Canadians are resigned to tax rates that are amongst the highest in the world. This is often seen as the cost of living in a country with a high standard of living and social programs such as universal healthcare. However many Canadians continue to leave Canada for foreign postings or to retire abroad.

There are several factors that compel Canadians to become expatriates— some are seeking a sunnier climate, a slower pace of life or the excitement of living in a different culture. However inevitably one of the main factors is the ability to pay less tax (or no tax) either on income while working abroad or on the nest egg that is funding retirement.