School in One Province, Home in Another: What That Means for Your Taxes

For eight months of the year, you live, work, and study in one province—but your family, favourite dog, and dentist are still in another. So when tax season rolls around, one big question can trip up even the most organized student: Which province do I file my taxes in?

The answer comes down to your tax residency status. Here's how to determine where to file your taxes.

What does tax residency mean?

Canada's provinces and territories have different tax rates, credits, and government benefits. Where you file your tax return—in other words, the home address you use on your income tax documents—affects how much you owe and which tax credits and benefits you qualify for. So how does it work when you basically have homes in two provinces?

“There's no such thing as being a dual resident in Canada,” says Kayla Brownrigg, a tax expert at TurboTax Canada. “For tax purposes, you can only reside in one province or territory, and that's determined by where you have the strongest residential ties on December 31 of the given tax year. That's not necessarily where you're living or where you are physically at the end of the year.”

To determine your tax residency, the Canada Revenue Agency (CRA)—which administers federal tax laws plus most provincial and territorial tax laws—looks at where your non-student life happens. That includes things like the location of your family home and the address on your driver's licence and bank accounts.

Say you moved from Nova Scotia to Vancouver to study at UBC, but you still go back east every summer and winter break, and you consider your parents' house your main address. In the CRA's eyes, you're a Nova Scotia resident. (Read more about residency status.)

Which province gives better tax refunds?

“When it comes to provincial income tax rates, everyone wonders which ones are ‘better,'” says Brownrigg. “But there's no one-size-fits-all answer. Tax refunds depend on how much you earn, the provincial or territorial income tax rates, and what credits and deductions you qualify for.”

Let's say you've crunched the numbers and determined that your school province will likely give you a bigger refund than your home province. Can you choose to file your tax return in your school province? Not a good idea. Switching your tax residency involves more than just filling out a different tax form. The CRA will consider your residential ties, and whether you've transferred them from your home province (things like bank accounts, vehicle registration, medical insurance, and personal property). It can challenge your tax residency if it doesn't think you have strong enough residential ties.

Is there a double taxation risk?

In short, no. Even if you work in one province and study in another, you won't have to pay taxes in multiple provinces or territories. All your income, no matter where in Canada or the world you earned it, gets reported on a single tax return with the CRA, unless you live in Quebec. Quebec is different in that you have to file both a federal and a provincial return separately, but you are still not being taxed twice in multiple jurisdictions.

Back to our Nova Scotia/B.C. scenario: Say you had a summer job in Halifax but also worked part-time while at UBC. You'll file your return as a Nova Scotia resident and include your B.C. income.

When should you switch your tax residency?

What happens if you graduate and decide to stay where you studied? Then it's time to update your address with the CRA. Once you've made that decision, you also need to update key things like your driver's licence and provincial health insurance, too. (Check the province you're moving to for relevant rules and deadlines.)

When should you start filing your own taxes?

Until now, your parents or guardians may have claimed you as a dependent on their tax returns. You might wonder when it's time to file separately from your family.

If you make more money per year than the basic personal amount (BPA)—which is how much you can earn annually before income tax kicks in—you probably need to file a tax return. For the 2025 tax year, the BPA is $16,129. For 2026, the BPA is $16,452.

Of course, there's nothing preventing you from filing tax returns even if your income is lower than the BPA—or if you have no income at all. Why file if you don't have to? “Tax filing has several benefits,” says Brownrigg. “It builds your tax history and allows you to claim tuition credits or carry them forward. It also enrolls you automatically for benefits like the GST/HST credit, which puts some money back in your pocket. And, although retirement may be a long way off, filing your taxes creates contribution room for your Registered Retirement Savings Plan.”

If your parents or guardians previously claimed you as a dependent, talk with them about when it makes sense for you to start filing your own taxes. They may still benefit from you transferring some of your tuition credits to them. Note, too, that before you file your taxes, you'll need a Social Insurance Number (SIN). Here's how to apply for a SIN if you don't have one already.

Tax credits for studying out of province

The best part of filing a tax return as a student is the credits, which can reduce the income tax you owe or increase your tax refund. You can claim credits for tuition, textbooks, and education, for example. Plus, if you moved at least 40 kilometres closer to school for a program that earned you taxable scholarships, bursaries, certain cash prizes, or research grants, you may be able to deduct some moving costs. Learn more about claiming unused tuition tax credits.

You can also claim moving expenses if you had to relocate more than 40 kilometres away for a summer job or to run a business. Just note that you can only deduct these expenses from the income you earn at the new location.

Find all of your tax credits and deductions

New to filing your own taxes? TurboTax makes the process quick and easy, and it searches 400+ tax credits and deductions to find the ones you qualify for.

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