Residence Status and Income Tax
Under Québec's Taxation Act, whether an individual is subject to Québec income tax is determined by the individual's residence status, rather than by Canadian citizen status or home ownership in Québec.
As a rule, if you are resident in Québec within the meaning of the Taxation Act, you are required to pay Québec income tax on your worldwide income from all sources.
If you are not resident in Québec within the meaning of the Act, you are generally required to pay Québec income tax only on certain income earned in Québec.
It is therefore important for you to know whether you are considered to be resident in Québec or not for tax purposes, as this will help you determine how and to what extent your income is subject to Québec income tax.
We consider all relevant factors when examining your situation to determine your residence status. The most important, however, is residential ties with Québec. For more information, see Residential Ties Considered in Determining Residence Status.
You may have to file a Québec income tax return even if you are not a resident of Québec or Canada for tax purposes. For more information, see Obligations of Non-Resident Individuals Regarding Québec Income Tax.
The courts maintain that a person must be resident somewhere and may be resident in more than one place at the same time for income tax purposes. International tax treaties ensure that a person is not taxed on the same income in two different countries. For more information, see International Tax Treaties.
This section only provides information regarding your obligations to pay Québec income tax and file a Québec income tax return.
For information regarding your obligations to pay federal income tax and file a federal income tax return in connection with your residence status, see Individuals – Leaving or entering Canada and non-residents on the Government of Canada website.