Hi- could anyone tell me what's the best way of minimising taxes on foreign investment income for someone who just wants to stay in Canada for about 3 years (to obtain citizenship) and then permanently leave? Is it possible to just, prior to arriving in Canada, gift the investment assets to a relative who lives outside Canada? After receiving citizenship, one could then just leave Canada and the relative gifts back the investment assets (but the relative keeps the investment returns earned during those 3 years). No income was actually earned at all by the Canadian tax resident. Would this be legal?