18 – Date of and reason for your arrival in or departure from Canada

If you were resident in Canada for only part of 2017, enter the date of your arrival or departure on line 18. In the box on line 18, enter the number from the list below that corresponds to your situation.

01New resident of Canada 
02Temporary stay in Canada
03Foreign student
04Foreign farm worker
05Emigrant
06Temporary stay outside Canada
07Other situation

1. New resident of Canada

You are considered to be a new resident of Canada if you left another country to settle in Canada and have established residential ties in Québec. This is the case, for example, if:

  • you are a refugee;
  • you applied for and obtained permanent resident status from Immigration, Refugees and Citizenship Canada; or
  • you received approval in principle for landing in Canada from Immigration, Refugees and Citizenship Canada or a selection certificate from the Québec government.

For income tax purposes, you are generally considered a Québec resident as of the date on which you arrive in Québec, if you establish sufficient residential ties in Québec.

Residential ties in Québec include:

  • a home in Québec;
  • a spouse or dependants who live with you in Québec;
  • personal property, such as a car or furniture, in Québec; 
  • social ties in Québec;
  • a Québec driver's licence;
  • a credit card issued in Canada;
  • a bank account in Québec; and
  • eligibility for Québec health insurance.

2. Temporary stay in Canada

You are considered to be in Canada temporarily if you came to work in Québec 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.

3. Foreign student

You are recognized as a foreign student if you came to study in Québec temporarily and you have a certificate of acceptance issued by the Québec government or a study permit issued by the Government of Canada.

4.  Foreign farm worker

You are recognized as a foreign farm worker if you have a work permit issued by Immigration, Refugees and Citizenship Canada under one of the following streams of the Temporary Foreign Worker Program:

  • the Seasonal Agricultural Workers Program; or
  • the Agricultural Stream.

5.  Emigrant

For income tax purposes, you are generally considered an emigrant if you have left Canada to settle permanently in another country and you have severed your residential ties with Canada.

You have severed your residential ties if, for example:

  • you have disposed of or given up a home in Canada and established a permanent home in another country;
  • your spouse and dependants have also left Canada; or
  • you have disposed of personal property and severed your social ties in Canada, and have acquired property or established social ties in another country.

6.  Temporary stay outside Canada

Your stay outside Canada is considered temporary if you have left Canada to work or to study elsewhere and you maintain residential ties in Canada.

7. Other situation

If none of the above-mentioned situations apply to you, enclose an explanatory note with your return.

Supporting documents

Enclose the supporting documents that apply to your situation, such as:

  • an explanatory note or any document that establishes your ties in Canada;
  • a document from Immigration, Refugees and Citizenship Canada;
  • a valid work permit issued by Immigration, Refugees and Citizenship Canada;
  • a certificate of acceptance issued by the Québec government; or
  • any other relevant document.

For more information, contact us.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter