Why do you need to know the province I, or my spouse or common-law partner lived in on December 31st?

The Canada Revenue Agency (CRA) and Revenu Québec need this information to correctly calculate your taxes and credits.

Besides federal taxes, you also pay provincial taxes, and these tax rates and credits differ for each province. Based on the province you, or your spouse or common-law partner lived in on December 31, H&R Block’s Tax Software takes into account the provincial amounts applicable to your situation and helps you claim your maximum credits.

Canada Revenue Agency (CRA) says…

Your province is the province or territory where you normally live or of which you are considered to be a factual resident on December 31.

Note: You are a factual resident if you keep significant residential ties to the province even if you are living or travelling outside of the province.


Revenu Québec says…

If you have sufficient residential ties in Québec, you are considered a Québec resident for income tax purposes, generally as of the date of your arrival in Québec. If you temporarily live outside Québec in a year, you are still considered a Québec resident for the entire year if you maintain residential ties in Québec.

If you were no longer resident in Québec on December 31, or if you were resident in Québec on that date but had not been resident in Canada for the entire year, special rules apply.


Where can I learn more?