Your spouse’s or common-law partner’s province or territory of residence is the one in which he or she lived in and has residential ties to (such as a house or dependants) as of December 31. If this is different than the province or territory you lived in on December 31 (and this living situation isn’t a temporary one), you and your spouse won’t be able to have your tax returns prepared together. This is also true if your spouse didn’t live in Canada. In both cases, we will need to prepare and file you and your spouse’s returns separately.
My spouse and I lived in different provinces
If you and your spouse lived in different provinces as of December 31, you won’t be able to have your returns prepared together. However, if we are preparing your returns separately, you will still need to provide us with information from your spouse’s tax return.