Residential Ties-use province where you resided on December 31.

1.Home (Owned or Leased)

2.Personal Property (Car, land, building)

3.Spouse or common-law partner or dependent reside

4.Other ties-social ties, driver’s licence, bank accounts or credit cards, health card.

Exceptions 1:

A.If on December 31, your residential ties more than one province, use most important residential ties. i.e. you usually reside in Ontario, but were going to school in Alberta or Quebec, use in Ontario.

B.If filing return for a decease person, use the province where that person resided at the time of death.

C.If emigrated from Canada, use the province in which you resided on the date you left.

Exceptions 2:

A.If you reside outside Canada on December 31, but maintained significant residential ties with Canada, you may be considered a factual resident of Canada. Use the province where you kept your residential ties. (Schedule D, Form T1248-Information about your residential status and mail to International Tax Services Office).

B.If under a tax treaty, you are considered to be a resident of another country, contact International Tax Services Office

Exceptions 3:

A.If you did not maintain significant residential ties with Canada, and on December 31, you reside 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. (this also apply to your dependent children and other family members.)

B.If you stayed in Canada for 183 days or more in the year, you did not establish significant residential ties with Canada, and under tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. Otherwise, considered Non-resident of Canada.

If you need further information, please contact Tax3E Financial Inc. at Email: tax6479564788@gmail.com or Phone: 1-647-764 8869