Finance Question - Non-resident money transfer

[magnusAB]

Recently friend of mine sold his house in Canada and moved to Dubai. He is a Canadian Citizen but been a non-resident of Canada for over 3 years. He did maintain a house all these years which he sold recently. He made some profit in the process along with the payments made towards his mortgage all these years. It is little over 100k which is in one of the Canadian banks.

Now he want to take some of the money (15K) to Dubai to cover some unexpected expenses.
1. What is the best way he can do this?
2. What are the restrictions and laws related to non-residents taking profits made in Canada?

Appreciate any and all suggestions.

Thank you

[Steven]

He needs to pay Canadian capital gains tax on it and then the money just needs to be wired over basically.