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Which package is right for you

Generally, you have to use the package for the province or territory where you resided on December 31, 2006. However, there are exceptions such as if you had residential ties in another place. You should have received the package you need based on our records.

If you resided in Quebec on December 31, 2006, use the package for residents of Quebec to calculate your federal tax only. You will also need to file a Quebec provincial tax return.

Residential ties
These ties include where your home and personal property are, and where your spouse or common-law partner or dependants reside. Other ties that may be relevant include social ties, a driver's licence, bank accounts or credit cards, and provincial or territorial hospitalization insurance. For more details, see Interpretation Bulletin IT221R3, Determination of an Individual's Residence Status.

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Date Modified: 2007-01-02

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