If I de-reg before I leave, since I have other income, it will be taxed in a higher tax bracket, probably above 25%. If I de-reg after, as I don't have any other canadian source income, taxed at a lower bracket, most likely 17%. Maybe I am wrong, but I think Canadian source income is still tax here, even if you have given up residency. i.e. disposal of property with a capital gain. Otherwise there is a loophole for really rich folks to sell their legacy without paying any tax on capital gain. Anyway my question is just for discussion purpose, I just want to know whether I should use all my RRSP contribution room if there is a possibility for me to leave the country 5 years down the road. Thanks again, have a good one.