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, 2020. However, there are exceptions such as if you had residential ties in another place.

If you resided in Quebec on December 31, 2020, 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 in Canada
  •  your spouse or common-law partner in Canada
  • dependants in Canada

Other relevant ties may include:

  •  social ties in Canada, such as memberships in Canadian recreational or religious organizations
  • Canadian driver's licence
  • Canadian passport
  • Canadian bank accounts, credit cards
  • Canadian provincial or territorial health insurance

For more information, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.

Note

You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside the country.

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, 2020. For example, if you moved to Alberta from Ontario in the fall of 2020, you should use the income tax package for Alberta to complete your 2020 tax return.

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