You Left Québec or Canada
If, during the year, you left Québec or Canada and you were considered to be a Québec resident for tax purposes on the day of your departure, you may be considered to have become a non-resident of Québec, depending on the circumstances.
When you spend time outside Québec or Canada, you generally remain a Québec resident while you are away.
However, if you move from Canada and sever all your residential ties with Québec, you will likely stop being considered a Québec resident for tax purposes.
The courts have set out the following factors for determining whether you have become a non-resident of Québec for tax purposes:
- your residential ties with Québec;
- the regularity and length of your visits to Québec;
- your anticipated return to Québec at the end of the stay outside Canada.
For more information, see the latest version of interpretation bulletin IMP. 22-3, Determining the residence of an individual who has left Québec and Canada, available on the Publications du Québec website.
If you continue to be a Québec resident while you are abroad, you will have to pay income tax in Québec on your worldwide income from all sources for the entire year.
If you have become a non-resident of Québec as a result of your departure from Canada, you will be subject to Québec income tax as follows in the year you left:
- 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.
- If you owned, immediately after your departure from Canada, property with a total fair market value greater than $25,000, you must complete form TP-785.2.5-V, Property Owned by an Emigrant, and enclose it with your income tax return.
- In such a case, you are deemed to have disposed of certain property at their fair market value immediately prior to your departure from Canada. Consequently, you may have to include in your income any capital gain realized further to the deemed disposition. For more information, see form TP-1033.2.A-V, Deemed Disposition of Property by an Emigrant.
If you sojourn in Québec for one or more periods in a year totalling at least 183 days after becoming a non-resident, you may be considered a deemed resident of Québec throughout the year. As a deemed resident, you would be subject to Québec income tax on your worldwide income from all sources for the entire year.