Leaving Québec does not necessarily relieve you of your Québec income tax obligations. If you leave at any point during the year, contact us.

To determine whether you are subject to Québec income tax, you need to know if you are still a Québec resident for tax purposes. For more information, click Residence Status and Income Tax.

Income tax return

You must file a tax return for the year you leave Québec if any of the following situations apply to you:

• You are required to pay a premium under the Québec prescription drug insurance plan because you were eligible for the plan for part of the year.
• You received advance payments of one or more of the following tax credits:
  • the tax credit for childcare expenses
  • any of the tax credits respecting the work premium (the work premium, the adapted work premium or the supplement to the work premium [for former recipients of last-resort financial assistance or financial assistance under the Aim for Employment Program])
  • the tax credit for home-support services for seniors
  • the tax credit for the treatment of infertility
  • the tax credit for caregivers
• At any time in the year, you carried on a business whose income is derived, in whole or in part, from an establishment in Québec.
• You made instalment payments during the taxation year and the amounts were not refunded to you.
• You had to pay a special tax related to the non-purchase of replacement shares in a labour-sponsored fund.

Advance payments

If you were not a Québec resident on December 31, you may have to repay advance payments of tax credits you received for the year. Contact us for more information.