Regarding the residence on December 31, 2004 of an individual who had been working in Ontario since August 2004, where he maintained an apartment, but visited his wife and children for two weekends a month at the family home in Quebec, CRA stated:
[Y]our province of residence is the one where you maintain the most significant residential ties. Based on the information provided, you appear to maintain significant residential ties in Quebec and Ontario. On the one hand, your wife and children live in the family home located in the province of Quebec, and on the other hand, since August 2004, your permanent employment is located in Ontario where you maintain a dwelling. If the province in which you maintain the most significant residential ties cannot be determined, we look at all secondary ties in both provinces. In your letter, you did not provide any information regarding secondary ties you may have established in Ontario (e.g., health insurance, social ties, other economic ties, etc.). However, you have indicated that you regularly visit your family in the province of Quebec and you do not appear to have changed your driver's licence, car registration and provincial health insurance. Based solely on the information available to us, we are inclined to conclude that the province of Quebec was your principal place of residence on of December 31, 2004, and that you should complete your tax return using the 2004 T1 General Income Tax and Benefit Return for Quebec Residents.