How the CRA Determines Province of Residence for Canadian Students

From New Brunswidk to Ontario: My Fight to Prove I’m an Ontario Resident

Oct 06, 2025

🧾 Student’s Situation: CRA Changed My Tax Province from Ontario to New Brunswick

I’m a student in Ontario and have been living here since September 2022.

I filed my first Ontario tax return in 2024 when I started a co-op job in Ottawa, and later worked another job in Brockville, Ontario from September 2024 to April 2025.

Recently, I got a letter from the CRA asking me to confirm my addresses since 2024 to make sure I was eligible for the Ontario tax benefits I had received, like the Ontario Trillium Benefit.

I sent them all my addresses (all in Ontario), but they responded saying I was not eligible for Ontario benefits because I was a student.
They then changed my tax returns and treated me as a New Brunswick resident, asking me to repay the Ontario benefits I received.

When I called the CRA helpline, the agent told me that the province you pay taxes in depends on your “intention.”
Since they believed my “intention” was to go back to New Brunswick after my studies, they reassessed my tax returns under NB.

This feels unfair because I’ve been living, renting, studying, and working in Ontario, and even have an Ontario driver’s license.
The CRA agent mentioned I can use this to prove my intention to stay in Ontario and possibly get their decision reversed.

So, my question is — is this how the CRA really determines your province of residence?
And how can I prove that I am an Ontario resident so that I can keep my Ontario tax benefits?

1. How the CRA Determines Your “Province of Residence”

CRA uses a residency test as of December 31 of each tax year.
In your case, they ask:

“Where was your main home, and where were your significant residential ties on Dec 31?”

The province where your primary residential ties exist is what determines your provincial tax return and benefits eligibility — not necessarily where you study or temporarily work.

Primary ties include:

Where you normally live (your main home or apartment lease)
Your spouse or dependents (if any)
Provincial driver’s license, health card, bank accounts, etc.

Secondary ties (supporting evidence):

Where you work, go to school, vote, or keep personal belongings
Mailing address
Memberships, utilities, etc.

2. The “Living Intention” Factor

The CRA agent was correct that “intention” is part of the decision — but it’s not arbitrary.
It’s used when your situation straddles two provinces, e.g., you’re a student temporarily away from your “home” province.

For students, CRA often assumes your home province is where your parents live unless you can show that you have established yourself independently elsewhere.

In other words:

If you’re just attending school in Ontario but plan to go back home, CRA treats you as an NB resident.
But if you’re living, working, renting, and planning to stay in Ontario after school — then you’re an Ontario resident.

3. Your Case Specifically

From what you said:
You’ve lived in Ontario since Sept 2022
You’ve rented housing here continuously
You’ve worked multiple co-op jobs in Ontario
You have an Ontario driver’s license
You’ve been filing taxes and claiming benefits in Ontario

These are all strong indicators of Ontario residency.
The CRA’s decision to reclassify you as a New Brunswick resident likely came from a default assumption (because you originally came from NB as a student).

4. How to Fix or Appeal the CRA’s Decision

You can absolutely appeal or request a review of the reassessment.
Here’s how:

Prepare a Letter of Explanation (or T1-ADJ if they already reassessed).
Include:
- Statement of intent to live and work in Ontario permanently
- Copies of your rental leases, Ontario job offers, utility bills, Ontario driver’s license, and Ontario bank accounts.
- Note that your co-op placements and income were earned entirely in Ontario.
- Mention that you have no residential ties remaining in New Brunswick (if that’s true).
Send it to CRA’s Tax Centre that handled your file (address is usually on the letter).
You can also upload it online via your CRA My Account → “Submit documents” section.
If CRA still denies your claim, you can file a Notice of Objection (Form T400A) within 90 days of their reassessment.

5. Supporting Arguments You Can Use

You can politely write something like this in your response:

“Since September 2022, I have continuously lived, studied, and worked in Ontario.
My housing, employment, and personal life have all been established here, and I hold an Ontario driver’s license.
I intend to continue living and working in Ontario after graduation.
Therefore, I respectfully request that my 2024 and 2025 returns be reassessed to reflect Ontario residency.”

Attach supporting documents (proof of rent, work, etc.).

6. Why This Matters

You’re correct — NB taxes are higher and Ontario benefits (like Trillium, Ontario Energy Credit) are better for students.
If you can demonstrate your ties clearly, CRA usually reverses its position.
This happens often, especially when students begin establishing full-time work in Ontario.