Deductions – New Residents

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As a new resident, you may be entitled to deduct certain amounts when calculating your net income and taxable income. These deductions aim to reduce either your net income or taxable income.

Net income deductions

For the period during which you were not resident in Canada, you cannot deduct any amounts when calculating your net income. However, for the period during which you were resident in Canada, you can claim all permitted deductions as long as you meet the eligibility requirements (see below).

Contributions to a registered retirement savings plan (RRSP)

If you are arriving from a country other than Canada and are filing a Québec income tax return for the first time, you generally cannot claim a deduction for:

  • RRSP contributions made in Québec during the taxation year
  • RRSP contributions made at a financial institution in another country

Retirement income transferred by your spouse

If your spouse on December 31 received eligible retirement income during the year and you were both resident in Canada at the end of the year, you and your spouse may jointly decide to include part of your spouse's eligible retirement income in the calculation of your income.

That amount of income must not, however, exceed 50% of your spouse's eligible retirement income.

Moving expenses

If you lived in another Canadian province or territory before moving to Québec, you may be entitled to a deduction for moving expenses. Requirements for this deduction are given in the guide to the income tax return (TP-1.G-V).

As a rule, if you lived in a country other than Canada before moving to Québec, you cannot claim a deduction for moving expenses incurred to come to Québec.

However, you may be entitled to a deduction if you moved to Québec and you received a research grant to attend an institution offering post-secondary or university education. For more information, refer to form TP-348-V, Moving Expenses.

Support payments

Certain support payments may entitle you to a deduction. For more information, consult the guide to the income tax return (TP-1.G-V) or the brochure The Tax Effects of Separation and Divorce (IN-128-V).

Taxable income deductions

For the period during which you were resident in Canada, you can claim all permitted deductions as long as you meet the eligibility requirements. For the period during which you were not resident in Canada, certain deductions are permitted even if all or almost all (90%) of your net income from all sources for that period is not income from Canadian sources, while other deductions are subject to the 90% rule.

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