Exceptions

Use the income tax package specified in the following situations:

• If, on December 31, 2020, you had residential ties in more than one province or territory, use the Income tax package for the province or territory where you have your most important residential ties. For example, if you usually reside in Ontario but were going to school in Alberta or Quebec, you would use the income tax package for Ontario
• If you are filing a return for a person who died in 2020, use the Income tax package for the province or territory where that person resided at the time of death
• If you emigrated from Canada in 2020, use the Income tax package for the province or territory in which you resided on the date you left
• If you resided outside Canada on December 31, 2020, but kept significant residential ties with Canada, you may be considered a factual resident of Canada. Use the Income tax package for the province or territory where you kept your residential ties. Also get and complete Form T1248, Information About Your Residency Status – Schedule D
• If you are not considered to be a factual resident of Canada, and on December 31, 2020, you lived outside Canada and were a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency program, you may be considered a deemed resident of Canada. Use the tax package for non-residents and deemed residents of Canada. This may also apply to your spouse or common-law partner, dependent children and other family members
• If you stayed in Canada for 183 days or more in 2020, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country, you will be considered a deemed resident of Canada. Use the tax package for non-residents and deemed residents of Canada
• If, throughout 2020, you did not have significant residential ties with Canada and neither of the 2 previous situations apply to you, you may be considered a non-resident of Canada for tax purposes. Use the tax package for non-residents and deemed residents of Canada; However, if you earned income from employment in a province or territory, or earned income from a business with a permanent establishment in a province or territory, use the income tax package for that province or territory. Also, complete Form T1248, Information About Your Residency Status – Schedule D

Forms and publications

• Income Tax and Benefit Package for Non-Residents and Deemed Residents of Canada – Guide, return and schedules
• Income Tax Package – Guide, return, and schedules
• Pamphlet T4055, Newcomers to Canada
• Form T1248, Information About Your Residency Status – Schedule D
• Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status