For tax purposes, you file a return based on the province or territory you live in or are considered a factual resident of as on December 31. The Canada Revenue Agency (CRA) (and Revenu Québec, if applicable), uses this information to calculate your and your spouse's or common-law partner's (if applicable) provincial taxes and credits. Based on your province, H&R Block’s tax software shows you the provincial amounts applicable to your situation and helps you claim the maximum credits available to you.
What if I moved to a different province during the year?
Let’s say you moved from Alberta to Ontario during the year, you must file a federal and Ontario tax return (even if you moved to Ontario at the end of the year). You’ll only be entitled to receive the Ontario benefits and credits that apply to your situation and not those from Alberta. Keep in mind, you’ll still need to include any tax slips (such as a T4) that you’ve received from your employer back in Alberta on your return.
If you moved temporarily from one province to another for work, the CRA considers your province of residence to be the one where you have the most significant residential ties (such as a home, spouse or common-law partner, or dependants). For example, if you moved from British Columbia to Alberta for work and your spouse and children continue to live in British Columbia in the home you own, your province of residence is British Columbia.
Where can I learn more?
- Your province or territory of residence (CRA website)
- Provincial and territorial tax and credits for individuals (CRA website)
- Québec resident (Revenu Québec website)