Your province or territory of residence

Your province or territory of residence is the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2023.

The CRA needs this information to calculate your taxes and credits correctly. For more information, see Get a T1 income tax package.

You can get most of our publications from Forms and publications.

You can get the Income Tax Package for a particular province or territory by calling the CRA at 1-800-959-8281.

Completing your tax return

On page 1 of your tax return, in the "Information about your residence" area:

• On the first line, enter the province or territory where you lived or were considered to be a factual resident on December 31, 2023
• On the second line, enter the province or territory where you live now, if it is different from your mailing address. The CRA needs this information to calculate provincial or territorial credits and benefits you may be entitled to receive
• On the third line, if you were self-employed in 2023, enter the province or territory where you had a permanent business establishment
• On the last line, if you became or ceased to be a resident of Canada for income tax purposes during 2023, indicate your date of entry or departure

Forms and publications

• Income Tax Package
• Pamphlet T4055, Newcomers to Canada
• Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status

Related topics

• Farmers and fishers
• Individuals – Leaving or entering Canada and non-residents
• Small businesses and self-employment income