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Your Tax Obligations as a Deemed Resident of Québec Throughout the Year

Even though you may be a non-resident of Québec according to interpretation bulletin IMP. 22-3, Determining the residence of an individual who has left Québec and Canada (available on the Publications du Québec website), you may be considered a deemed resident of Québec throughout the year for tax purposes, if any of the following situations apply to you:

  • You sojourned in Québec for at least 183 days in the year even though you were ordinarily resident outside Canada.
  • You are a member of the Canadian Forces and were resident in Québec immediately before leaving Canada on military service abroad.
  • You are an ambassador, Member of Parliament, officer, high commissioner, minister, servant or senator of Canada, or an agent-general, officer or servant of a province, and were resident in Québec immediately prior to election, employment or appointment by Canada or the province or received representation allowances in respect of the year.
  • You perform services in a country other than Canada under a prescribed international development assistance program of the government of Québec or Canada and were resident in Québec at some point in the six-month period preceding the day on which those services commenced.
  • You are the dependent child of an individual referred to in any of the previous three points.
  • You are, at some point in the year, under a tax agreement with one or more other countries, entitled to an exemption from income tax otherwise payable in any of those countries in respect of income from any source, unless all or substantially all of your income from all sources was not exempt, because at that time you were related to or a member of the family of a particular individual, other than a trust, who was resident in Québec.

Québec income tax liability

As a deemed resident of Québec throughout the year, you are generally taxed in Québec on your worldwide income from all sources for the entire year.

Resident in more than one place

If, for tax purposes, you are a deemed resident of Québec and a resident of a country other than Canada (under that country's laws), we will refer to the provisions of any tax treaty that Québec or Canada has with that country when determining your Québec tax obligations.

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