Obligations of Non-Residents with Regard to Québec Income Tax
In certain situations, you may have income tax obligations in Québec even though you are not a Québec resident for tax purposes.
You are a resident of another province or a territory of Canada
You may have to file an income tax return in Québec even if you are a resident of another province or a territory of Canada for tax purposes on December 31 of a particular year. For more information, see Your Tax Obligations as a Resident of Another Province or a Territory of Canada.
You were not a resident of Canada at any point in the year
You may be required to pay income tax on certain income earned in Québec even if you are not a resident of Canada for tax purposes at any point in the year. For more information, see Your Tax Obligations as a Non-Resident of Canada Throughout the Year.
You are considered a deemed resident throughout the year
In certain situations, you may be considered a deemed resident of Québec throughout the year even if you are not a resident of Québec or Canada for tax purposes. As a deemed resident, you will be taxed differently from a non-resident. For more information, see Your Tax Obligations as a Deemed Resident of Québec Throughout the Year.
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.