Which package is right for you

You usually have to use the tax package for the province or territory where you resided on December 31, 2005. If you had residential ties in more than one province or territory, use the package for the province or territory where you had your most important ties.

Residential ties means where your principal residence and personal property are, where your spouse, common-law partner, or dependents reside, and ties that may be relevant include social ties, hospitalization insurance, bank accounts, and driver’s licence. For more details, see IT221R3, Determination of an Individual's Residence Status.

If you lived in Quebec on December 31, 2005, use the package for residents of Quebec to calculate your federal tax only. You will also need to file a Quebec provincial tax return.

Forms and publications

• General Income Tax and Benefit Package
• IT221R3, Determination of an Individual’s Residence Status

Related Topics

• International and non-resident