USA US citizen Canadian Resident planning on Canadian citizenship - 401k impact

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I'm considering applying for Canadian citizenship, but will maintain my US citizenship. I have 401k's in the US that will remain there until I reach 59 1/2 to be able to withdraw without penalty.

The funds were deposited into my 401k prior to residing in Canada. When I withdraw my 401k funds, I understand that I'll have to pay tax in the US and will get credit in Canada for those taxes paid.

Question 1: Will the cost basis for Canada be established by the value at the date I entered Canada? My understanding is that this assumption is correct. For example, my 401k was valued at $500k when I entered Canada. My US cost basis was $200k. I'll have to pay US taxes when withdrawing funds using the $200k cost basis. Since the 401k was valued at $500k when I entered Canada, I'll pay taxes in Canada based upon that higher cost basis. Correct?

Question 2: Are there other downsides to becoming a Canadian citizen?

Question 3: One area that I'd like to better understand is estate planning. If I live and die here in Canada, but retain my US citizenship, how much does the US IRS get when I die? I believe that Canada will allow me to exempt a much greater amount of money than the US upon death.

Thanks!
Paul
 

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