Entering Québec from a Foreign Country

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If you begin living in Canada at some point in a particular year and are a Québec resident for tax purposes on December 31 of that year, you will be subject to income tax in Québec.

You become a Québec resident for tax purposes as soon as you have established sufficient residential ties with Québec. This generally occurs as of the date of your arrival if you are:

  • a refugee;
  • a person who has applied for and obtained permanent resident status from Immigration, Refugees and Citizenship Canada;
  • a person who has received approval in principle to stay in Canada from Immigration, Refugees and Citizenship Canada.

Income tax liability

You will be subject to Québec income tax on your worldwide income from all sources for your period of residence in Canada.

You will be subject to Québec income tax in the same way as a person who was not resident in Canada at any point in the year for your period of non-residence in Canada.

Deemed resident

If you sojourn in Québec for one or more periods in a year totalling at least 183 days before becoming a resident for tax purposes, you will be considered a deemed resident of Québec throughout the year. As a deemed resident, you will be subject to Québec income tax on your worldwide income from all sources for the entire year.

Filing an income tax return

You must file your Québec income tax return by the applicable filing deadline.

Resident in more than one place

Québec and Canada have tax treaties with many countries. If, for tax purposes, you are a resident of both Québec and a country other than Canada (under that country's laws), a tax treaty may ensure that your income is not taxed twice.

If Québec or Canada has not signed a tax treaty with the country in which you have earned your income, you can generally claim a foreign tax credit to avoid double taxation.

Federal income tax

The above information pertains only to 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.

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