Which forms book should you use?

Which forms book should you use?

Generally, you have to use the forms book for the province or territory where you resided on December 31, 2017.

However, there are exceptions, such as residential ties (see the definition below) in another place. See the next section for the list of exceptions and also the section on this page for "Other publications you may need."

If you resided in Quebec on December 31, 2017, use the forms book for residents of Quebec to calculate your federal tax only. You must also file a provincial income tax return for Quebec.

Residential ties - These ties include your home (owned or leased) and personal property, your spouse or common-law partner, and dependants. Other relevant ties may include social ties, driver's licence, bank accounts, credit cards, and provincial or territorial hospitalization insurance. For more information, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.

Exceptions

In the following situations, use the forms book or tax guide specified:

1. If on December 31, 2017, you had residential ties (see the definition in the previous section) in more than one province or territory, use the forms book 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 forms book for Ontario.

2. If you are filing a return for a person who died in 2017, use the forms book for the province or territory where that person resided at the time of death.

3. If you emigrated from Canada in 2017, use the forms book for the province or territory where you resided on the date you left. Mail your paper return, to the designated tax centre provided in one of the charts on the next page.

4. If you resided outside Canada on December 31, 2017, but kept significant residential ties (see the definition in the previous section) with Canada, you may be considered a factual resident of Canada. Use the forms book for the province or territory where you kept your residential ties.

   You also have to complete Form T1248, Information About Your Residency Status - Schedule D, and attach it to your return. Mail your paper return to the designated tax centre provided in one of the charts on the next page. If, under a tax treaty, you are considered to be a resident of another country, this may not apply.

5. Generally, if you are not considered to be a factual resident of Canada (see the previous section), and on December 31, 2017, you resided 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 tax guide for non-residents and deemed residents of Canada. This may also apply to your spouse or common-law partner, dependent children and other family members.

6. If you stayed in Canada for 183 days or more in 2017, you did not establish significant residential ties (see the definition in the previous section) 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 tax guide for non-residents and deemed residents of Canada.

7. If throughout 2017 you did not have significant residential ties (see the definition in the previous section) with Canada and neither E nor F applies, you may be considered a non-resident of Canada for tax purposes. Use the tax 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 forms book for that province or territory. Also, complete Form T1248, Information About Your Residency Status - Schedule D, and attach it to your return.

Other publications you may need

Unless you resided in Canada all year, you also need one or more of the following publications:

• If you were a non-resident and you earned income from employment or you earned income from a business with a permanent establishment in Canada, get 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, get Guide T4144, Income Tax Guide for Electing Under Section 216.

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

• If you were a newcomer to Canada in 2017, get Pamphlet T4055, Newcomers to Canada.

• If you emigrated from Canada during 2017, go to canada.ca/taxes-international.

How to get the tax guide and forms you need

If you are filing electronically, use your tax preparation software or web application to select the province or territory where you resided on December 31, 2017.

You can get a guide, a forms book for your province or territory, and most of our publications at canada.ca/get-cra-forms .

Where to mail your paper return and correspondence

Use the charts below to find out where to send your paper return and other correspondence.