Your Tax Obligations as a Resident of Another Province or a Territory of Canada
You may have income tax obligations in Québec even though you are a resident of another province or a territory of Canada for tax purposes on December 31 of a particular year.
If you are a resident of another province or a territory of Canada on December 31 of a particular year, you have to file a Québec income tax return for the year if any of the following situations apply to you:
- You are required to pay a premium under the Québec prescription drug insurance plan because you were eligible for the plan for part of the year.
- You received advance payments of one or more of the following tax credits:
- the tax credit for childcare expenses;
- any of the tax credits respecting the work premium (the work premium, the adapted work premium or the supplement to the work premium [for former recipients of social assistance]);
- the tax credit for home-support services for seniors;
- the tax credit for the treatment of infertility;
- the tax credit for caregivers.
- You have carried on a business whose income is derived, in whole or in part, from an establishment in Québec.
- You made instalment payments during the taxation year and you were not reimbursed for these amounts.
- You had to pay a special tax related to the non-purchase of replacement shares in a labour-sponsored fund.
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.