An individual's taxation year for provincial or territorial income tax purposes is the calendar year (January 1 to December 31).

If you are a resident of Québec on December 31 of a particular year and were so throughout the year, you are subject to Québec income tax on your worldwide income from all sources for the entire year.

If you arrive in Québec at some point in a particular year, refer to either of the following pages for information about your Québec income tax obligations:

• Entering Québec from Another Province or a Territory of Canada
• Entering Québec from a Foreign Country