JonboyE

If you move back to the UK within five years then no problems. There is no capital gain on property (and cash is property in this sense) that you owned before coming to Canada, and still own when you leave, if you leave within five years.

After five years there is a deemed disposition of all your property immediately before you emigrate. Money that is not legal tender in Canada is reportable and you could be subject to tax on any gain in the Canadian value of foreign currency.