Employment Income From Two Provinces

by Tax Guy - Burlington Accountant on March 11, 2009 Print This Post Print This Post

Question: I have employment income from two provinces during 2008, should I file two tax return files for each of the province?

Your province of residence is the province where you have the most significant residential ties. For example, if you have your principal residence, bank accounts, children and spouse in Alberta on December 31st, you are a resident of Alberta and file an Alberta income tax return regardless of what province you worked in. Even if your family lived temporarily in another province the residency is based on the province you had the most significant residential ties.

I would suggest you take a look at the CRA’s document called Determination of an Individual’s Residence Status. While this document discusses residency of Canada versus another country, the overall rules also apply to provincial residency.

If at any time you lived in Quebec but worked in another province, you will need to request a tax transfer to Quebec because Quebec requires its residence to file a separate provincial income tax return.

About The Tax Guy...

Dean Paley CGA CFP is a Burlington accountant and financial planner who services individuals and business owners locally, nationally and internationally. Dean has appeared in the National Post, Toronto Star and Metro News.

To find out more, visit Dean's website Dean Paley CGA CFP or connect via Twitter @DeanPaleyCGACFP.

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John July 28, 2010 at 8:13 pm

I lived in Quebec and paid Quebec and Federal taxes for the first six months. After having moved to Alberta for the second six months, I seem to be paying only federal taxes. Since I will be preparing my tax return for 2010 in my new province, Alberta, how do I get a refund of the income tax already deducted in Quebec?

Tax Guy July 29, 2010 at 12:03 pm

You can apply for a tax transfer from Quebec. Take a look at the following from the CRA http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns409-485/438-eng.html

John July 29, 2010 at 9:04 pm

Thanks for the reply!

The link supplied talks one through a transfer to Quebec, but how do I get money out of Quebec and sent to Alberta (or Federal or my pocket) instead?

Thanks again 🙂

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