# Province of residence



## Suspenc3 (Nov 3, 2015)

Hello,

I have a questions regarding province of residence for the upcoming tax season. My wife and I recently (may) sold our house and she moved across the country to NB to help out with some family matters. I am still living and working full time out west, still have AB Medicare, license etc.. And have only left the province for a few days here and there.

from my research, I think I am going to be considered a resident of NB, even though I have probly spent 2 weeks there all year. Is there anything I can do to avoid this? Is it possible to file separately?


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## AltaRed (Jun 8, 2009)

Suspenc3 said:


> Hello,
> 
> I have a questions regarding province of residence for the upcoming tax season. My wife and I recently (may) sold our house and she moved across the country to NB to help out with some family matters. I am still living and working full time out west, still have AB Medicare, license etc.. And have only left the province for a few days here and there.
> 
> from my research, I think I am going to be considered a resident of NB, even though I have probly spent 2 weeks there all year. Is there anything I can do to avoid this? Is it possible to file separately?


For yourself, you will be a resident of AB if you stay working in AB through year end and have a place to live there, e.g. apartment lease, and have AB health care and driver's license.

The only wrinkle I see is if your wife has purchased a home in NB, gotten a NB driver's license and has applied for NB health care and/or got a job there. In which case, she would file as a resident of NB (in Canada, there is no such thing as a joint filing anyway).

More details likely required.


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## Suspenc3 (Nov 3, 2015)

Correct, she now has a NB license, no health care (they won't let her because I am not a NB resident) and is working. The house is also under both of our names (could probably sell it to her and change the title if required)

I am still an Alberta resident, I vote here, have a license, apartment, health care etc..


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## makemerich (Oct 1, 2015)

Where will you both be on December 31st? Residency for tax purposes is based on where you call home at the end of the year. 

It is possible to file together as a couple with different provinces of residency.


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## Suspenc3 (Nov 3, 2015)

I will be in Alberta (technically I will be out of province on vacation, but still working and residing in AB). My wife will still be in NB.


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## Suspenc3 (Nov 3, 2015)

Suspenc3 said:


> I will be in Alberta (technically I will be out of province on vacation, but still working and residing in AB). My wife will still be in NB.


 I was under the impression a married couple must file in the same province...


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## james4beach (Nov 15, 2012)

These are grey areas. Residency is not determined by a single thing such as the driver's license. Though if you want to pinpoint the strongest factors, it's: where is your permanent home (where do you call home), and where is your driver's license issued.

As someone who has frequently hopped between provinces and even countries, I can assure you it's not black & white.

My approach: give the most sensible answer, but _when it's a close call_ and IF there's a bureaucratic/paperwork complication going one way or another, take the option that will cause the least paperwork complication.


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## AltaRed (Jun 8, 2009)

Suspenc3 said:


> I was under the impression a married couple must file in the same province...


This is one of those cases where a call to CRA is in order, or for the OP to call a tax accountant friend with experience in this area. 

It is quite possible to be married but living apart and CRA has info on this (albeit this particular point is usually related to ensuring married folk do not file as single (not married) people and thereby capturing tax benefits/credits they would not be entitled to as a couple) and less likely about tax residency.


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## makemerich (Oct 1, 2015)

AltaRed said:


> This is one of those cases where a call to CRA is in order, or for the OP to call a tax accountant friend with experience in this area.
> 
> It is quite possible to be married but living apart and CRA has info on this (albeit this particular point is usually related to ensuring married folk do not file as single (not married) people and thereby capturing tax benefits/credits they would not be entitled to as a couple) and less likely about tax residency.


I would always recommend to give CRA a shout and ask questions, they're usually quite helpful. However, I can confirm that you can file a couples tax return with two different provinces of residence - I have done it. That being said, I wouldn't be surprised if that throws a red flag to CRAs software that screens individuals to be reviewed (audited.)

Residency is a very tricky matter with the CRA, although it is usually in the context of Canadian vs. foreign residency. I would assume the same primary and secondary guidelines apply:

http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html

Because of owning the house and having a job in NB, I would assume that the correct answer would be that she is an NB resident at year-end unless you can prove that the purchase of the house and the job are short-term in nature, which would be pretty difficult/unreasonable. As you still primarily reside in AB and continue working in AB, your residence at year-end would likely be AB.


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## Suspenc3 (Nov 3, 2015)

Thanks for the information everyone, much appreciated.


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