17 – Non-resident of Québec (province, territory or country of residence)
If you were not resident in Québec on December 31, 2019, enter the name of the province, territory or country where you were resident.
Your status as a Québec resident depends chiefly on whether or not you have residential ties in Québec.
Principal residential ties
The main residential ties you can have in Québec are:
- one or more homes in Québec; and
- a spouse or dependants in Québec.
Secondary residential ties
The following are secondary ties:
- personal property in Québec (for example, clothing, furniture, a car or a recreational vehicle);
- social ties in Québec (for example, club or church membership);
- financial ties in Québec (for example, an employer in Québec, active participation in a Québec business, a Canadian bank account, an RRSP, a credit card issued in Canada or a securities account in Canada);
- permanent resident status or a Canadian or Québec work permit;
- Québec hospital or health insurance coverage;
- a driver's licence issued in Canada;
- a seasonal residence in Québec or a dwelling in Québec leased to a third party at arm's length;
- a Canadian passport; or
- membership in a Canadian union or professional association.
Other residential ties
We may also consider the following residential ties, though only in conjunction with those mentioned above:
- a mailing address, P.O. box or safety deposit box in Québec or elsewhere in Canada;
- stationery or business cards with a Québec address or telephone number; and
- local newspaper or magazine subscriptions.
If you leave Québec and sever the residential ties you had here, you may cease to be a Québec resident. The following factors will be taken into consideration:
- the residential ties you created elsewhere;
- the frequency and duration of your trips to Québec;
- the likelihood you will return to live in Québec.
If you return to Québec and re-establish your residential ties here, 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.
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.
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.
If, at any point in the year, you were not resident in Canada, see the instructions for line 18.