i think where u were living does not really matter, ciz canadian tax system is based on residence of Canada, doesnt care about the place u were living in Canada, but in case of ur frdz situation, the concern is that the tax system for Quebec is the only different one with other canadian provicials, so i recommend ur frdz to get the specific advice from the tax return agency, or either way calls CRA about this question @ 1-800-959-8281