Which package should you use?

Generally, you have to use the package for the province or territory where you resided on December 31, 2011. However, there are exceptions such as if you had residential ties in another place. You should have received the package you need based on our records.

If you resided in Quebec on December 31, 2011, use the package for residents of Quebec to calculate your federal tax only. You will also need to file a provincial income tax return for Quebec.

Residential ties
These ties include where your home (owned or leased) and personal property are, and where your spouse or common-law partner or dependants reside. Other ties that may be relevant include social ties, driver's licence, bank accounts or credit cards, and provincial or territorial hospitalization insurance. For more information, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.

If, on December 31 of the tax year, you had residential ties in more than one province or territory, use the tax package for the province or territory where you had the most important residential ties. For example, if you attended university in Alberta, but you usually reside in Ontario, you should use the tax package for Ontario.

Note
If you moved to another province or territory during the year, you should use the tax package for the province or territory you resided in on December 31, 2011. For example, if you moved to Alberta from Ontario in the fall of 2011, you should use the tax package for Alberta to complete your 2011 tax return.

Forms and publications

• General Income Tax and Benefit Package - Guide, return and schedules
• IT-221, Determination of an Individual's Residence Status

Related topics

• International and non-resident taxes