Lingrui
Returning Member

Seniors and students

Hi, for tax purposes, you will need to file your tax return based on your permanent residence, which is generally considered to be where you live most of the year and where you have significant ties. Based on your description, Nova Scotia (NS) is where you live for most of the year while studying, thus your tax return should be filed as a resident of NS, even if you came home to Ontario (ON) for Christmas on December 31st.