Obligations of Non-Residents with Regard to Québec Income Tax

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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.

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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