Where will my principal place of residence be in 2017, for tax purposes?
Seems like an easy question but I am having a hard time finding the correct answer.
For the past 4 years, I have been working full-time and residing in the NWT on a permanent basis. Last year, after my job was unexpectedly downgraded to part-time, I negotiated a remote work arrangement with my employer that allows me to work wherever I want, whenever I want. Under this arrangement, I can chose to work in Yellowknife, or in Japan or Mexico if I want as long as I am physically present in Yellowknife twice a year for a week-long board meetings. DW and I took this as a great opportunity to travel and decided to go on a long and slow road trip to Mexico for the winter. We just came back a few weeks ago: DW is in Calgary and lives in a condo I own, I am now back in Yellowknife to work here until the fall. My plan is to spend a little over 6 months in Yellowknife, a couple of weeks in Calgary, and the rest of the year outside Canada. Wash, rinse, repeat.
Here in Yellowknife, I do not own or rent a dwelling. To reduce my expenses to the minimum, I will be house-sitting as I did in the past 4 years, and will likely camp when it gets warmer. I will not spend any time in Calgary except perhaps a week or so at the end of September to pick DW, pack our stuff in the SUV, lock the condo, and leave the country for the winter, with the plan of returning to Yellowknife in May 2018. Wash, rinse, repeat.
On December 31, 2017, I will not be in the NWT, but I will have spent over 6 consecutive months in that jurisdiction, and at most two weeks in Alberta. Under which jurisdiction will I file my 2017 taxes?
Thanks in advance for shedding some light on my situation.