Province of Residence

Your province of residence must be determined as at December 31 of each year.

This determination requires a thorough review of your situation to establish the province with which you have the strongest residential ties.
The following main factors are considered:

• The reasons for your departure from the province of origin;
• The presence of your spouse or dependents in the province of origin;
• The maintenance, in the province of origin, of a dwelling ready to be occupied at any time by you and your family;
• The expectation of returning to the province of origin at the end of your stay in the other province;
• The reasons that explain your maintaining certain ties with the province of origin, such as health insurance, bank accounts and credit cards, driver’s license and registration, a seasonal residence, professional titles recognized by the province, etc.;
• The regularity and length of your visits to the province of origin.

According to your situation, other factors could be considered to demonstrate you have definitively severed your significant residential ties with a province.