Which income tax package should you use?

Forms and publications

The CRA encourages electronic filing of your return. If you require a paper version of our forms and publications, go to canada.ca/cra-forms-publications or call 1-800-959-8281.

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 have residential ties in another place. For more information, see "Exceptions" later on this page.

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 must also file a provincial income tax and benefits return for Quebec.

Exceptions

In the following situations, use the income tax package specified:

• If, on December 31, 2020, you had residential ties in more than one province or territory, use the income tax 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, use the income tax package for Ontario.

• If you are filing a return for a person who died in 2020, use the income tax package for the province or territory where that person resided at the time of death.

• If you emigrated from Canada in 2020, use the income tax package for the province or territory where you resided on the date you left.

• If you resided outside Canada on December 31, 2020, but kept significant residential ties with Canada; you may be considered a factual resident of Canada. In that case, use the income tax package for the province or territory where you kept your residential ties. Also, complete Form T1248, Information About Your Residency Status - Schedule D.

• If you resided outside Canada on December 31, 2020, and are considered a deemed resident or non-resident of Canada, use the Income Tax and Benefit Guide 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 income tax package for that province or territory.

Definitions

Residential ties

Significant residential ties to Canada include:

• a home in Canada

• a spouse or common-law partner in Canada

• dependants in Canada

Secondary residential ties that may be relevant include:

• personal property in Canada, such as a car or furniture

• social ties in Canada, such as memberships in Canadian recreational or religious organizations

• economic ties in Canada, such as Canadian bank accounts or credit cards

• a Canadian driver's licence

• a Canadian passport

• health insurance with a Canadian province or territory

To determine an individual's residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intent, and continuity while living inside and outside Canada.

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

Deemed resident

You are a deemed resident of Canada for income tax purposes if:

• On December 31, 2020, you were living outside Canada, you are not considered to be a factual resident of Canada because you did not have significant residential ties in Canada, and you are a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Global Affairs Canada assistance program. This can also apply to the family members of an individual who is in one of these situations.

• You stayed in Canada for 183 days or more in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country.

Non-resident

You are a non-resident for tax purposes if one of the following applies to you:

• You normally live in another country and are not considered to be a factual resident of Canada

• You do not have significant residential ties in Canada, and one of the following applies to you:

  • You live outside Canada throughout the tax year

  • You stay in Canada for less than 183 days in the tax year

Other publications you may need

You may need to use one or more of the following publications if you did not live in Canada all year:

• If you were a non-resident and you were employed in Canada, you carried on a business in Canada, or disposed of a taxable Canadian property, use Guide T4058, Non-Residents and Income Tax.

• If you were a non-resident, and you received rental income from real or immovable property in Canada, use Guide T4144, Income Tax Guide for Electing Under Section 216.

• If you were a non-resident, and you received certain other types of income from Canada (including pensions and annuities) use Pamphlet T4145, Electing Under Section 217 of the Income Tax Act.

• If you were a newcomer to Canada in 2020, use Pamphlet T4055, Newcomers to Canada.

• If you emigrated from Canada during 2020, go to canada.ca/taxes-international.

• If, at any time in 2020, you were a non-resident of Canada receiving an old age security pension from Canada, use Form T1136, Old Age Security Return of Income. For more information, see Guide T4155, Old Age Security Return of Income Guide for Non-Residents.

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