After 30 years of living , working and paying taxes in Canada, you decided to move to enjoy the warmth and sun of Barbados. You will depart on January 1, 2020 and severe your residential ties in Canada , effectively declaring Non Residency for income tax purposes. On the date, you own the following assets;

	ACB- Adjusted Cost Base	FMV Fair Market Value
Oil Painting	$ 33,000	$ 38,000
Shares in a CCPC	16,000	48,000
Personal Residence	220,000	342,000
Vacant Land	87,000	108,000
Shares in Canadian Public Co.	63,000	52,000
Yacht (Recreational Use Only)	72,000	56,000

Required: Assume you make no elections related to her departure from Canada. Show all your calculations.

A)Determine the amount of the taxable capital gain or allowable capital loss as a result of your departure B) What other factors must be considered when deciding to claim a non-resident status ( You need to mention 5 considerations and explain them within the context of the question.