If you are becoming a non-resident of Canada, you do not have to close your Tax Free Savings Account (TFSA). Even after becoming a non-resident, you will not be taxed in Canada on any withdrawals from the account or any earnings within the account for the amounts contributed as a resident.
Note that you cannot contribute to the TFSA beginning the date of your non-residency. Contributions as a non-resident (excluding qualifying transfer or an exempt contribution) will be taxed on at a rate of 1% for each month the contributed amount is kept within the account.
