20. Deduction for foreign farm workers (Line 297)
If you were not resident in Canada in 2021 but you spent at least 183 days in Québec, you can claim a deduction equal to the result of the following calculation: Subtract, from the remuneration you received in 2021 for employment held in Québec as a foreign farm worker, the deductions related to that employment. Multiply the result by 50%.
If you spent fewer than 183 days in Québec, contact us.