Because of His Distaste for Canadian Winters, Rob Johnston Has

Because of his distaste for Canadian winters, Rob Johnston has emigrated from Canada to Florida. At the time of his departure, his RRSP held assets with a fair market value of $1,500,000. Which of the following statements is correct?

A) There will be a deemed disposition of all of these assets at the time of Rob's departure from Canada.
B) There will be no tax consequences at the time of departure. However, any withdrawals from the plan after his departure will be subject to Canadian Part I tax.
C) There will be no tax consequences at the time of departure. However, any withdrawals from the plan after his departure will be subject to Canadian Part XIII tax.
D) Part XIII tax will have to be paid at the time of departure, but there will be no further taxation assessed on withdrawals from the plan.