As soon as Fiona files the return, she plans to move permanently to the United States to live with her daughter and eventually sell her MEI shares to her son. Fiona has told Mrs. Partner that she currently lives in a rented apartment and has no assets other than those she inherited from John and no income other than her investment income from those assets and her Canadian pension income. Fiona has asked Mrs. Partner what the tax implications would be with her move to the U.S. and the sale of her MEI shares and Mrs. Partner has asked you to draft a response to Fiona's questions.