CRA administratively will permit specified foreign property acquired post-emigration to be ignored in completing a T1135 for that year

Although the "Act technically allows for the CRA to require information on specified foreign property for the entire calendar year," where a resident individual has emigrated in the year, "CRA will only require information relating to the period during which [the] individual was resident in Canada," so that "the individual can complete the Form T1135 as if the taxation year ended on the date of emigration."

Neal Armstrong.  Summary of 17 March 2015 T.I. 2014-0529371E5 under s. 233.3(3).