Income Earned Outside Québec
Special rules apply if you were no longer resident in Québec on December 31 or if you were resident in Québec on that date but were not resident in Canada for the entire year.
You must report your income from all sources for the year. On your tax return, you must report all income earned outside Québec (both elsewhere in Canada and outside the country). Such income includes the following:
- employment income
- business income
- property income (e.g., rent and interest income)
- retirement income
- Employment Insurance benefits