Vancouver to Atlanta: Film, Tech, and Georgia's Flat Tax

Vancouver and Atlanta are the two largest film production centres outside California, and crews, VFX artists, and production staff move between them. Vancouver's gaming and tech sectors feed Atlanta's software and fintech employers as well. The tax picture is a large cut: BC's combined top rate of about 53.5% becomes about 42% in Georgia. The BC home is where the planning goes.

Key takeaways

• BC's roughly 53.5% top rate sets the departure tax. On a $300,000 unrealized gain, about $80,000.
• Georgia's flat income tax is 4.99% for 2026, down from 5.19% in 2025. No city income tax.
• Georgia follows the treaty's RRSP deferral.
• BC's 12% combined GST and PST becomes 8.9% sales tax in the City of Atlanta.
• A Vancouver home kept empty faces BC's Speculation and Vacancy Tax, Vancouver's Empty Homes Tax, and the federal Underused Housing Tax. MSP ends on permanent departure.

The BC departure

Departure tax applies to non-registered investments, private company shares, crypto, and foreign property at fair market value on the departure date. BC real estate, RRSPs, TFSAs, and pensions are excluded. Report on Form T1243, list holdings on Form T1161 if the total exceeds $25,000, and post security under Form T1244 for illiquid assets. The Vancouver home is excluded, but kept empty it invites three vacancy taxes; rent it under NR6 and Section 216, or sell in the departure year.

Atlanta's side

Flat state income tax stepping down annually; no city income tax; 8.9% sales tax in the City of Atlanta; property tax near 1% effective; no estate tax. The housing trade is dramatic: a Vancouver home sells for two to three times an equivalent Atlanta home.

The RRSP in Georgia

Federally deferred under Article XVIII of the treaty and deferred for Georgia because the state starts from federal AGI. Withdrawals face 25% Canadian withholding on lump sums, 15% on periodic RRIF payments within the treaty limit, a US foreign tax credit federally, and Georgia's flat rate.

Who makes this move

Vancouver film and VFX professionals to Atlanta's studios, BC game developers to Atlanta's growing studio scene, Vancouver software engineers to Atlanta's fintech and enterprise software employers, and BC finance staff to Atlanta's corporate headquarters.

Worked example

A Vancouver VFX supervisor moves to Atlanta on June 30 with $200,000 of unrealized gain in a non-registered account, $400,000 in an RRSP, and a Vancouver condo sold in the departure year.

• Departure tax. $200,000 gain, $100,000 taxable, at about 53.5%: roughly $53,500.
• Condo. Sold as a resident under the principal residence exemption. No vacancy taxes.
• RRSP. No tax on departure; federal and Georgia deferral.
• Atlanta. Combined top rate about 42%. Sales tax 12% becomes 8.9%.

Official sources

"When you leave Canada, you are considered to have sold certain types of property (even if you have not sold them) at their fair market value (FMV) and to have immediately reacquired them for the same amount. This is called a deemed disposition and you may have to report a capital gain (also known as departure tax)." — Canada Revenue Agency, Leaving Canada (emigrants), https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html

The Georgia income tax rate has been reduced to a flat rate of 4.99%. — Georgia Department of Revenue, Important Tax Updates, https://dor.georgia.gov/taxes/important-tax-updates

BC's Speculation and Vacancy Tax applies annually to residential property in designated taxable regions, with rates that depend on the owner's residency and tax status. — Government of British Columbia, Speculation and vacancy tax, https://www2.gov.bc.ca/gov/content/taxes/speculation-vacancy-tax

Practitioner note

Film industry movers often work on contract, and the U.S. and Canadian sourcing of contract income follows the same working-day rule as employment income. A Vancouver crew member who finishes a BC production in June and starts a Georgia one in August has a clean split; one who works both in the same month does not.

See also: Weighing Florida instead? See the Canada-to-Florida guide, or the same city's Vancouver to Miami guide.

Next step

Fairlight prepares the BC departure return, the property decision, and the first-year federal and Georgia returns. See cross-border pricing or book a call.