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.