During 2017, Charles Brookings moves to Canada from the U.K. He has not previously lived in Canada. At this time his capital assets consist of shares in a U.K. company and a tract of vacant land in Canada that he had inherited. The shares have a fair market value of $250,000 and an adjusted cost base of $175,000. The land had a fair market value of $95,000 when he inherited it and a fair market value of $120,000 when he moves to Canada in 2017. During 2018, he acquires shares of a Canadian public company for $75,000. During 2020, after finding Canada a tad uncivilized for his tastes, he moves back to the U.K. At this time, the shares in the U.K. company have a fair market value of $280,000, the shares of the Canadian company have a fair market value of $92,000 and the land has a fair market value of $130,000. What are the tax consequences of his emigration from Canada?