Under Canada's tax system, your income tax obligations to Canada are based on your residency status. You need to know your residency status before you can know what your tax responsibilities and filing requirements to Canada are.
Please read the following to determine which of the provinces is your primary residence for which you will allocate all of your income on.
Provincial residence
1.2 Many of the comments in this Chapter apply to determinations of residence status for provincial, as well as federal, tax purposes. Generally, 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.
1.3 In some cases, an individual will be considered to be resident in more than one province on December 31 of a particular tax year. This situation usually arises where an individual is physically residing in a province other than the province in which the individual ordinarily resides, on December 31 of the particular tax year. For example, an individual might be away from his or her usual home for a considerable length of time on a temporary job posting or in the course of obtaining a post-secondary education. An individual who is resident in more than one province on December 31 of a particular tax year will be considered to be resident only in the province in which the individual has the most significant residential ties, for purposes of computing his or her provincial tax payable.
Do you have ties to more than one province or territory?
To help you correctly determine your province or territory of residence, consider some of the same factors that the CRA will consider when reviewing your return:
- Where do you maintain a home or dwelling?
- Where does your spouse or common-law partner live?
- Where do your dependent children live?
The CRA also looks at other factors when further clarification is necessary, such as the province or territory where:
- You were employed or self-employed;
- You had healthcare coverage;
- Your driver's license was issued and your vehicle was registered; and
- You had your financial services, bank accounts, and RRSPs.
For more information, please see:
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