Order-in-Council PC 7355 authorized the government of Canada to provide for the "deportation" and "repatriation" of persons of Japanese ancestry Those who were unwilling to resettle east of the Rockies were considered disloyal However, the federal govern ment encouraged Japanese Canadians to voluntarily "repatriate" to Japan (the Canadian government paid basic transportation costs)
The returning of funds or assets to their original onshore source For example, after deferring income and income tax by using a deferral trust for 8 years, Mrs X repatriates funds when she brings them back onshore as income for use Ensuring that there is no actual or constructive repatriation until the required point in time is an integral part of offshore planning