What is my province of residence if I moved in the year?

In almost all situations, you will file a tax return for the province you are living in as of December 31 of the tax year.

There are exceptions.

If you’ve temporarily relocated to a different province, you may still be a resident of your home province. This often arises where you were employed in a temporary job, or were a student in another province. Select the province where you have the most significant residential ties.