1.2 Many of the comments in this Chapter apply to determinations of residence status for provincial, as well as federal, tax purposes. Generally, an individual is subject to provincial tax on his or her worldwide income from all sources if the individual is resident in a particular province on December 31 of the particular tax year. An individual is considered to be resident in the province where he or she has significant residential ties.
1.2 Many of the comments in this Chapter apply to determinations of residence status for provincial, as well as federal, tax purposes. Generally, an individual is subject to provincial tax on his or her worldwide income from all sources if the individual is resident in a particular province on December 31 of the particular tax year. An individual is considered to be resident in the province where he or she has significant residential ties.
Residential ties
To determine an individual’s residency status, all of the relevant facts in each case must be considered, including residential ties with Canada and the length of time, purpose, intent, and continuity of the stay while living inside and outside Canada.
Significant residential ties to Canada include:
Secondary residential ties that may be relevant include:
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.
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You lived outside of Canada on December 31, 2022, but kept residential ties with Canada
Factual resident
You may be considered a factual resident of Canada and if so use: