You are a new resident if you have recently established residential ties with Québec. A new resident can be:
- a refugee;
- a person who has applied for and obtained permanent resident status from Citizenship and Immigration Canada;
- a person who has received approval-in-principle to stay in Canada from Citizenship and Immigration Canada; or
- a person who previously lived in another province or territory in Canada.
See Residence Status and Income Tax for information regarding:
- how we take residential ties into consideration in determining your residence status; and
- how and to what extent your income is subject to income tax in the year you arrive in Québec.