Exceptions

In the following situations, you should use the package indicated:

• If, on December 31, 2011, you had residential ties in more than one province or territory, use the package for the province or territory where you have your most important residential ties. For example, if you usually reside in Ontario, but were going to school in Alberta or Quebec, you would use the package for Ontario.
  
  
• If you are filing a return for a person who died in 2011, use the package for the province or territory where that person resided at the time of death.
  
  
• If you emigrated from Canada in 2011, use the package for the province or territory in which you resided on the date you left. Mail your tax return to the International Tax Services Office, Post Office Box 9769, Station T, Ottawa CANADA K1G 3Y4.
  
  
• If you lived outside Canada on December 31, 2011, but maintained significant residential ties with Canada, you may be considered a factual resident of Canada. Use the package for the province or territory where you kept your residential ties. You also have to complete T1248 - Schedule D, Information About Your Residency Status, and attach it to your return. Mail your tax return to the International Tax Services Office, Post Office Box 9769, Station T, Ottawa CANADA K1G 3Y4. If, under a tax treaty, you are considered to be a resident of another country, this may not apply. For more information, contact us.
  
  
• Generally, if you did not maintain significant residential ties with Canada, and on December 31, 2011, you lived outside Canada and were a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency program, you may be considered a deemed resident of Canada. Use the package for non-residents and deemed residents of Canada. This also may apply to your dependent children and other family members.
  
  
• If you stayed in Canada for 183 days or more in 2011, you did not establish significant residential ties with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. Use the package for non-residents and deemed residents of Canada.
  
  
• If, throughout 2011, you did not have significant residential ties with Canada and neither of the two previous situations apply to you, you may be considered a non-resident of Canada for tax purposes. Use the package for non-residents and deemed residents of Canada.
  
  However, if you earned income from employment in a province or territory, or earned income from a business with a permanent establishment in a province or territory, use the package for that province or territory. Also, complete T1248 - Schedule D, Information About Your Residency Status, and attach it to your return.

Forms and publications

• General Income Tax and Benefit Guide for Non-residents and Deemed Residents of Canada
• Form T1248, Schedule D, Information About Your Residency Status
• Pamphlet T4055, Newcomers to Canada
• Guide T4056, Emigrants and Income Tax
• IT-221, Determination of an Individual's Residence Status

Related topics

• International and non-resident taxes
• What to do when someone has died