James and Kate are leaving for the U.S. because James has accepted a job offer south of the border. It wasn't an easy decision for them because Kate has a successful business here. She owns a retail store that sells jewellery and accessories. James will be heading to Texas the first week of January, while Kate is staying behind to complete the sale of her business and the sale of their home. She's expecting to join James in the U.S. three or four months after he moves.
The fact is, leaving Canada can give rise to an ugly tax hit because Canada imposes a "departure tax" on those who give up residency. Specifically, those giving up residency are deemed to have sold, at fair market value, most assets when they leave. This can give rise to tax on capital gains when those assets have appreciated in value. So, James and Kate could pay tax when they move to the U.S.
This is the same treatment capital gains get when you die. Basically, when you leave Canada, Canada says "you are dead to us".