when to pay tax for 'deemed' capital gains

[Nicole2000]

Would appreciate some expert advice on the following scenario: A person becomes a tax resident in Jan 2023 and would like to do a deemed disposition of a property they purchased 2 years ago when they were non tax resident. In this case,
(i) For the ‘deemed’ capital gains, is it taxable immediately or it could be paid in a future year when the gains are actually realized? 

(ii) Is there any other (better) alternatives of handling the situation for the portion of the previous ‘non tax resident’ years of holding the property?

(iii) For the Fair Market Value, is real estate agent’s report good enough for indicating the fair market value of the property in question for the current taxation purposes? Or professional appraisal is required for giving this number?
(iv) When should this person get the report or appraisal? Can it be a “retrospective” report?

[RobertB4444]

When I looked up 'deemed disposition' it seemed to be a Canadian thing.  Are you asking a question about handling your Canadian taxes?  Or your US taxes?

@Nicole2000 

[Nicole2000]

Yes, Canadian tax. Sorry if I mistakenly posted on the wrong site? 

[RobertB4444]

We primarily deal with US taxes.  But we are all pretty good at research.  One of my colleagues found this article for you.  Take a look and see if it helps.

@Nicole2000