I lived most of 2014 in quebec. I own a house in Quebec. In Dec 2014 I rented a place in Ontario. What do I put as my residence as of Dec. 31 2014?

[lauralepine1]

While I lived in Ontario November and December - I paid rent and have a rent receipt I did not change my drivers licence from Quebec to Ontario as I own a home in Quebec and knew I would return to live there in 2015. I rarely lived in Quebec in 2014 but because I own a home there I dont have much to prove that I lived in Ontario except rent receipts. Is that enough to say I was a resident of Ontario as of December 31. My employment is in Ontario.

[ElizabethC · Accepted solution]

You enter your province of residence as the place you lived on December 31st, even if you spent the majority of the year in another province. The only exception would be if your stay in Ontario was temporary or short-term, say to attend school.

The following CRA article describes the rules well:

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/gttng/pckg-eng.html