I'm considering remotely taking up a job at a startup while based in Canada - and as part of the compensation I'll receive some equity.I'm also considering relocating to where the startup is based in the US in 6 months - 1 year.However, Canada has a departure tax, and I'm wondering if I would need to pay capital gains tax on the FMV of the equity that was granted to me while I was based in Canada - and what would be considered the FMV of the equity?