Your Tax Obligations as a Non-Resident of Canada Throughout the Year

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If you are not a resident of Canada for tax purposes at any point in a particular year, you generally have to file an Québec income tax return for the year to pay income tax on any income earned in the year or in a past year from:

  • employment you held, or are deemed to have held, in Québec;
  • a business you carried on in Québec whose income is derived, in whole or in part, from an establishment in Québec.
  • taxable Québec property that you disposed of.

Deemed resident

If you sojourn in Québec for one or more periods in a year totalling at least 183 days, you are considered a deemed resident of Québec throughout the year. As a deemed resident, you will be subject to Québec income tax on your worldwide income from all sources for the entire year.

Filing an income tax return

You must file your Québec income tax return by the applicable filing deadline.

Notice of disposition of taxable Québec property

An individual (including a trust or succession) that does not reside in Canada and who disposes of taxable Québec property, such as an immovable located in Québec, must notify the Minister of Revenue of Québec within ten days of the actual disposition of the property. It is also possible to notify the Minister of the proposed disposition of such property, for example, after signing the purchase offer for the property.

To notify the Minister of a disposition or proposed disposition of taxable Québec property, send us a duly completed copy of form TP-1097-V, Notice of Disposition or Proposed Disposition of Taxable Québec Property by an Individual or Corporation Not Resident in Canada.

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