If someone owns 10 BTC and move to canada for living there permanently. do he owns canada govt. any tax on that bitcoin? Can the canada government ask for source of those BTC and how they are earned?
First think if you were bringing fiat money in Canada, would they have tax you on that amount? I don't think it make sense to give tax on money which you are bringing to Canada. Also, this will discourage the immigrants to bring their money in Canada and of course no county wants that, so by common sense you should not be advised to pay tax on this amount.
Same should go for cryptocurrencies and bitcoin.