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Emigrant from Canada; Ontario Health Premium

I emigrated from Canada in 2006. The instructions for the Ontario Health Premium have me a bit confused. According to the guide, you owe the OHP if you have more than a certain income and were a resident of Ontario on December 31, 2006. Well, on December 31, 2006, I was actually a resident of California. But Ontario was my last province of residence prior to emigrating, which means I use the Ontario resident forms, and other things that say "December 31, 2006" really seem to mean "December 31, unless you emigrated from Canada, in which case the date you emigrated". So do I owe (1) the entire OHP based on my income prior to emigrating, (2) a pro-rated OHP based on the number of days I was in Canada (like the Basic Amount), or (3) no OHP at all? I want to emphasize that I'm not trying to avoid the OHP and don't mind paying it if I owe it. But I don't want to claim the wrong amount on my Foreign Tax Credit on my US taxes, and then have to file a 1040-X later. It seems desirable to get this right the first time.

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Reply to
Mike
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If you really "emigrated", you would not use the Ontario forms. Christopher Mewhort, EA, CGA

Moderator: On the contrary, he owes a partial Ontario Heath premium based on his 2006 Canadian income. How to determine if he owes and how much he owes, I'd need to read the guide.

Reply to
Christopher Mewhort, EA, CGA

You owe the OHP.

Reply to
parrisbraeside

OK, I was confused; the rule is that you owe the OHP based on your income if you were an Ontario resident "at the end of the year", not "on December 31, 2006". At the top of "Completing your Ontario forms", available at

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the term "end ofthe year" is defined as "... December 31, 2006 if you were a resident of Ontario on that date, the date you left Canada if you emigrated in 2006, or the date of death for a resident of Ontario who died in 2006." So I do owe the OHP (the whole thing, as far as I can tell). Slightly incongruously, the Ontario Tax Reduction is worded in terms of "December 31, 2006" rather than "end of the year", not that that would apply to me anyway. But yes, I definitely use the Ontario forms even though I emigrated; the same document says Complete Form ON428 if you were a resident of Ontario at the end of the year which I was, my "year", by this definition, having ended in June.

Reply to
Mike

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