If you were resident in Canada for only part of 2023, 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.

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

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 (IRCC);
• a valid work permit issued by IRCC;
• a certificate of acceptance issued by the Québec government;
• any other relevant document.

For more information, contact us.

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 IRCC;
• you received approval in principle for landing in Canada from IRCC 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.

To find out what residential ties are taken into account in determining your residence status, see "Are you a Québec resident?" in the instructions for line 17.

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 IRCC 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 sold your personal property and severed your social ties in Canada, and have acquired property or established social ties in another country.

See “Are you a Québec resident?“ in the instructions for line 17.

6.  Temporary stay outside Canada

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

7. Other situation

If none of the situations in points 1 to 6 or 8 apply to you, enclose an explanatory note with your return.

8. Refugee protection claimant

You are considered a refugee protection claimant if none of the situations in points 1 to 6 apply to you and both of the following are true:

• You have made a refugee protection claim with IRCC in order to be recognized as a refugee or protected person.
• On December 31, 2023, you had not yet received a notice of decision from the Immigration and Refugee Board of Canada (IRBC).

Note that you will be considered a refugee protection claimant until the IRBC recognizes you as a refugee or protected person.