Québec Resident and Residential Ties

If you have sufficient residential ties in Québec, you are considered a Québec resident for income tax purposes, generally as of the date of your arrival in Québec.

What are residential ties? 

Residential ties in Québec include:

  • a home in Québec
  • a spouse or de facto spouse and dependants who are moving to Québec to live with you (a dependant can be your or your spouse’s child, grandchild, brother, sister, nephew, niece, father, mother, grandfather, grandmother, uncle, aunt, great-uncle or great-aunt, or your brother-in-law or sister-in-law)
  • personal property (such as a car or furniture) and social ties in Québec

Other residential ties that can be recognized include a Québec driver's licence, credit cards issued in Canada, bank accounts opened in Québec, and eligibility for Québec health insurance.

If you severed your residential ties with Québec and moved out of the province, you will become a Québec resident again when you return to Québec and re-establish residential ties there.

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