Entering Québec from Another Province or a Territory of Canada

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If you are a resident elsewhere in Canada for part of a year, but are a resident of Québec for tax purposes on December 31 of that year because of the residential ties you have established there, you will be subject to Québec income tax on your worldwide income from all sources for the year. You will have to file a separate Québec income tax return along with your federal return. You must send us your return by the applicable filing deadline.

Note

You may be considered a resident of more than one province on December 31 of a particular year. This can happen if you ordinarily reside in another province or a territory of Canada, but are physically residing in Québec on December 31 of that year. If you are a resident of more than one province on December 31 of a year, you will be considered to be a resident only of the province or territory with which you have the most significant residential ties, for purposes of calculating provincial or territorial income tax.

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