Level 6

Credits and deductions

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As per CRA, an individual is subject to provincial tax on his or her worldwide income from all sources if the individual is resident in a particular province on December 31 of the particular tax year. An individual is considered to be resident in the province where he or she has significant residential ties.

The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's:

  • dwelling place (or places);
  • spouse or common-law partner; and
  • dependants.

You will be determined to be resident in the province in which you have the most significant residential ties. 


Please visit the article on Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status 

If you want to ask specific questions related to residency status, please reach CRA from this link: Contact the Canada Revenue Agency