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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.

Situations in which you must file a Québec income tax return

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.

Filing an income tax return

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

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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