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, 2016. However, there are exceptions such as if you had residential ties in another place.

If you resided in Quebec on December 31, 2016, use the forms book 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 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 and credit cards, and provincial or territorial hospitalization insurance. For more information, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status

Related topics

• Individuals - Leaving or entering Canada and non-residents

Date modified:

2017-01-05