Employment Income and Business Income Earned Outside Québec

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, special rules apply.

To determine your residence status, see Determining Tax Residence Based on Residential Ties.

End of note

Employment income earned outside Québec

On line 101 or 107 (as appropriate) of your income tax return, enter the employment income you earned outside Québec. You must also:

check box 94 if you worked outside Canada
check box 95 if you earned the income in Canada (if you did not receive an RL-1 slip, enclose a copy of your T4 slip with your return)

If you are in either of the above situations, complete Schedule R to find out whether you are required to pay a Québec parental insurance plan (QPIP) premium.

Income from a business carried on outside Québec

If you carried on a business outside Québec, you must report the income from that business on line 164 of your income tax return. If you carried on a business in Canada outside Québec, check box 403 and complete form TP-22-V, Income Tax Payable by an Individual Who Carries On a Business in Canada, Outside Québec.

Amounts earned in foreign currency

These amounts must be reported in Canadian dollars. To convert the amounts, use the exchange rate in effect at the time you earned them.

You can use the average exchange rate for the year if the amounts were received over the entire year. For information on the exchange rate, consult the Bank of Canada website.