12 18888 Sergel owns units of a mutual fund in an unregistered account. The adjusted cost base is $1.000. He emigrates to Monaco but decides to retain the mutual fund units. The net asset value of the units at the time of his departure is 51.100 What are the tax consequences? There is a capital gain of $100 on an actual disposition of the units There is a deemed disposition of the units on account of emigration but there are no tax consequences There is a capital gain of $100 on a deemed disposition of the units There is no tax consequence because he still owns the mutual fund units Od