As per Canada Revenue Agency(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. While your employer will tax you according to the rules of their home province(Quebec), you are required to pay provincial taxes where you live(Ontario). If there is a discrepancy between what your employer has remitted and what you owe, this will be collated with the Canadian Revenue Agency (CRA) when you file for taxes.
Please visit the article on Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status
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