What happens to my RRSP if I leave Canada and become a non-resident? If you leave the country and become a non-resident, you can leave your RRSP in place, but you will not be eligible to make further contributions unless you have earned income in Canada. CCRA’s Pension and RRSP Tax Guide explains how to calculate earned income if you are a non-resident. If you become a resident of the U.S., amounts earned by your RRSP investments after you leave the country may be subject to U.S. income tax. If decide to cash in your RRSP after you have become a resident of another country, 25 per cent of the proceeds will be withheld in Canada.