A domicile is the country that a person treats as their permanent home, or alternatively, a country that a person lives in and has a significant connection to. A domicile is a permanent or semi-permanent legal residence.

The term “domicile” is distinct from the term “residence”. A residence is any place where an individual dwells – temporarily or permanently – which may or may not be their domicile.  You can have multiple residences but can only have one domicile at any one time. For a more detailed definition of Residence please see (insert link to the Residence page)

An individual’s provincial and federal domicile determines many of the laws which apply to them (including tax, estate, family, etc.). In Canada, there are two different types of domiciles:

1. Domicile of Origin: where a person is born
2. Domicile of Choice: where a person takes up residence with the intention of residing there permanently

Can I change my domicile?

Yes, a person’s Domicile of Origin will apply unless they  use their discretion to change their domicile . The following two factors must be satisfied in order to carry out a change in the domicile:

1. A person must acquire a residence in the new jurisdiction; and
2. Intend to settle there permanently and indefinitely

Both elements must be present in order to effect a change in domicile.

If a person  abandons their Domicile of Choice but does not acquire a new one immediately thereafter, their Domicile of Origin is revived.

Why Does my Domicile Matter?

A person’s domicile determines what laws apply in certain situations.  For example, the formal validity of your will, the distribution of assets under your will, who can challenge your will etc.

If you are uncertain of your domicile or require any additional information please consult a TEP.