Tax Tips – People On the Move (part 1) : Are you moving?

People on the move and taxation in Canada;

Part 1

So, you moved in 2017 and you’re not sure about filing taxes from your new home address?  This is a common concern and may be answered by assessing some facts regarding your move.

Was it for work, school, medical or another reasons? Are you still in Canada? Are you in the same province? Did you change employers? Are you unemployed? Is this a temporary move? Did/will you have earning from employment, self-employment or government subsidy during 2017?

Let’s start with moves for school:

Generally, if you still live in Canada, and moved to a different province to attend a particular educational institution, but are maintaining your old home as your mailing/home address, (Mom and Dad’s place?) you will file your annual tax return from that old address. This is very common for students in post-secondary education.

Your taxes due provincially will be based on your residency for filing. As an example, if your residency is Quebec, but you are attending University or College in Ontario, you may actually owe provincial taxes in Quebec if you worked in Ontario while going to school.  This is because Provincial tax rates vary.  The Federal taxes will remain the same. Other amounts such as health care premiums, (as applicable in certain provinces) and Northern Living Allowance credits may be affected by this as well.

This is based on Factual Residency.  This means; where are your family and friends? Where is your stuff? What address is on your driving license? Where is your health insurance from?  A student studying in B.C. may still be covered by OHIP if they have residential ties to Ontario. They are intending to return there after the studies are complete. Therefore the student would file an Ontario Tax return.



Canadian Students outside the country studying


As a Canadian citizen, a student studying internationally would still file a tax return in their home province. But if they are working out of country, then they have to report that income in both places, where they are living and on the Canadian tax return.  The student will have to ensure the tax preparer is competent and can determine if Canada and the other country have tax treaties or not. More on this later.

International students attending a Canadian Post-secondary institution also have to follow different rules. They will also be discussed in another installment!

If you need further clarification on this or other tax related topics, please contact me using the link on our website at , until then work hard and play hard, but pay your fair share. It keeps the country running!

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