Mr. Speaker, a capital gain is realized when the item in question is sold. That having been said, since we have the right to tax residents, we want to ensure that someone who is a resident and who becomes a non-resident pays us the tax when it is due. The tax is determined when the emigrant leaves the country.
If the emigrant did not sell the item, this is treated the same way as if someone had something to sell in the country, that is, when it is sold, the tax is payable, except that it is determined when the emigrant leaves the country. That is where we ask for the security.