Exceptions

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

• If on December 31, 2016, you had residential ties 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, you would use the forms book for Ontario.
  
• If you are filing a return for a person who died in 2016, use the forms book for the province or territory where that person resided at the time of death.
  
• If you emigrated from Canada in 2016, use the forms book for the province or territory in which you resided on the date you left. Mail your return to the International and Ottawa Tax Services Office, Post Office Box 9769, Station T, Ottawa ON K1G 3Y4 CANADA.
  
• If you resided outside Canada on December 31, 2016, but kept significant residential ties 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 return to the International and Ottawa Tax Services Office, Post Office Box 9769, Station T, Ottawa ON K1G 3Y4 CANADA. If, under a tax treaty, you are considered to be a resident of another country, this may not apply.
  
• Generally, if you are not considered to be a factual resident of Canada, and on December 31, 2016, 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 tax package 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.
  
• If you stayed in Canada for 183 days or more in 2016, 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 tax package for non-residents and deemed residents of Canada.
  
• If throughout 2016 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 tax 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 forms book for that province or territory. Also complete Form T1248, Information About Your Residency Status - Schedule D, and attach it to your return.

Forms and publications

• Income tax and benefit package (for non-residents and deemed residents of Canada) - Guide, return and schedules
• General income tax and benefit package - Guide, return and schedules
• Pamphlet T4055, Newcomers to Canada
• Form T1248, Information About Your Residency Status - Schedule D
• 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