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I have been working for this great company for less than a year now and I have been offered a position with even a better company and the pay is way higher.
I love the company I am working for, but the pay is very important to me, and the new company offers a better promotion with increasing seniority (faster to get promoted with much higher salary raise).

The current company I work for is in Canada and the next one will be in U.S.

I really feel bad for quitting the job as everything has been great so far.
What would be the best approach here and how can I open it up with my manager?

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Make it as much of a win-win for your current employer as possible. You are going to get new skills, experience and additional perspective that may help him at some point in the future if for whatever reason, you decide to rejoin the firm. You will get influence and position at your new employer, which may open new business opportunities for your current employer. The fact you are parting ways is not necessarily the end of the story for the both of you rather the beginning and very possibly, a very good beginning at that :)

Make a point of saying to your boss how much you liked working for your boss - and I hope you mean it, too - that you want to keep in touch with your boss going forward. Again, tell your boss that your departure need not be an end to your relationship. It can be a beginning, too, and you want it to be a beginning. For both of you :)

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You are becoming over possessive towards your job.You are getting the nice opportunity with the best position and salary.You didn't even join the new company and thinking about the old company and its environment.Success and time waits for nobody.You explain all the matter to your manger,your manager will definitely understand about your problem.You are getting the nice opportunity with new skill,salary and experience.It doesn't matter you have completed one year or not to your old company.

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