Are you a Québec resident?

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

For more information, see IN-119-V, New Residents and Taxation.

Relocation outside Québec

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/R2 (in French only) 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 throughout the year

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