17 – Non-resident of Québec (province, territory or country of residence)

If you were not resident in Québec on December 31, 2017, enter the name of the province, territory or country where you were resident.

Are you a Québec resident?

Your status as a Québec resident depends chiefly on whether or not you have residential ties such as:

  • a home in Québec;
  • a spouse or dependants living with you in Québec;
  • personal property in Québec (for example, a car or furniture);
  • social ties in Québec;
  • a Québec driver's licence;
  • a credit card issued in Canada;
  • a bank account in Québec; or
  • eligibility for Québec health insurance.

If you leave Québec and sever the residential ties you had here, you may cease to be a Québec resident. That said, if you return to Québec and re-establish your residential ties, you will once again be considered a Québec resident.

For more on the criteria used to determine your residence status, see interpretation bulletin IMP. 22-3, available on the Publications du Québec website.

Temporary absence from Québec

If you left Québec to work or study in another province, territory or country but maintained your residential ties here, your absence is considered temporary and you remain a Québec resident while you are away.

Temporary stay in Québec

You are considered to be in Québec temporarily if you came to work here for a set period of time and did not establish any residential ties here. If you did establish residential ties, you may be considered a Québec resident.

You were not resident in Canada the entire year

If, at any point in the year, you were not resident in Canada, see the instructions for line 18.

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