Which income tax package should you use?

Generally, you have to use the income tax package for the province or territory where you resided on December 31, 2019. However, there are exceptions such as if you had residential ties in another place.

If you resided in Quebec on December 31, 2019, use the income tax package for residents of Quebec to calculate your federal tax only. You will also need to file a provincial income tax return for Quebec.

If you have left or entered Canada, or are a non-resident, see Individuals - Leaving or entering Canada and non-residents.

Residential ties
These ties include your home (owned or leased) and personal property, your spouse or common-law partner, and dependants. Other relevant ties may include social ties, driver's licence, bank accounts, credit cards, and provincial or territorial hospitalization insurance. For more information, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.


If you moved to another province or territory during the year, use the income tax package for the province or territory you resided in on December 31, 2019. For example, if you moved to Alberta from Ontario in the fall of 2019, you should use the income tax package for Alberta to complete your 2019 tax return.

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