Income Tax

Québec’s tax system is based on the principle of self-assessment. You are responsible for reporting your income and calculating the income tax to be remitted to Revenu Québec.

Certain legal entities must also file an information return.

In the Businesses section under Income tax, you will find information and procedures regarding such topics as:

• income tax returns or information returns, as the case may be, filed by:
  • corporations
  • trusts
  • non-profit organizations
  • partnerships
  • registered charities
• corporation tax credits

Self-Employed Persons and Members of a Partnership

Self-employed persons and members of a partnership must enclose with their income tax return (form TP-1-V) their financial statements or form TP-80-V, Income and Expenses Relating to a Business or Profession.

For more information, see Income Tax in the Citizens section of our website.