For which province do I file a tax return?
Under normal conditions, a person files a tax return for the province in which they are residing on December 31 of the taxation year. Sometimes, a person may be considered to be a resident of a province even if they have temporarily relocated to another province. This could happen if the person was employed in a temporary job, or was a student in a province where they do not normally reside. A person will be determined to be resident in the province in which they have the most significant residential ties. For more information on this, see the Canada Revenue Agency (CRA) Interpretation Bulletin IT221 Determination of an Individual's Residence Status. This bulletin deals with residency in Canada, as well as province of residence.