Under Québec's Taxation Act, whether an individual is subject to Québec income tax is determined by the individual's residence status, not their Canadian citizenship or home ownership in Québec.

Notion of residence for tax purposes

The term "residence" is not defined in Québec's Taxation Act; however, its meaning has been examined at length by the courts. The courts hold that residence is a series of facts that must be taken together.

For example, the residence of an individual for tax purposes concerns neither the individual's citizenship nor the individual's home. Residence is always a question of fact. It goes beyond an individual's physical presence in a place. The individual needs to have enduring ties with the place, without necessarily being there physically.  

As a rule, if you are resident in Québec within the meaning of the Taxation Act, you are required to pay Québec income tax on your worldwide income from all sources.

If you are not resident in Québec within the meaning of the Act, you are generally required to pay Québec income tax only on certain income earned in Québec.

It is therefore important for you to know whether you are considered to be resident in Québec or not for tax purposes, as this will help you determine how and to what extent your income is subject to Québec income tax.

Residential ties considered in determining residence status

Residential ties with Québec is the most important factor we consider when determining whether you are a Québec resident for tax purposes.

• If you leave Québec and Canada, we look at whether you maintain residential ties with Québec.
• If you are away from Québec and Canada, you generally continue to be resident in Québec unless you severed all significant residential ties with the province on leaving.

Residential ties are broken down into significant residential ties, secondary residential ties and other residential ties.

Significant residential ties

Significant residential ties with Québec include:

• a home in Québec
• a spouse in Québec
• dependants in Québec

Secondary residential ties

We may also consider secondary residential ties you have with Québec in determining your residence status for tax purposes. Secondary residential ties include:

• personal property in Québec (such as furniture, clothing, automobiles and recreational vehicles)
• social ties with Québec (such as membership in a recreational or religious organization)
• economic ties with Québec (such as employment with a Québec employer, active involvement in a Québec business, or a Canadian bank account, retirement savings plan, credit card or securities account)
• permanent resident status or an appropriate work permit in Canada or Québec
• provincial hospitalization and medical insurance coverage
• a driver's licence from a province or territory of Canada
• a vehicle registered in a province or territory of Canada
• a seasonal dwelling place in Québec or a leased dwelling place, as referred to above
• a Canadian passport
• membership in a Canadian union or professional organization

Generally, secondary residential ties must be taken together to assess the significance of each of them. It would be unusual for a single secondary residential tie with Québec to be sufficient on its own to conclude that you are a Québec resident for tax purposes.

Other residential ties

Other residential ties we may consider include:

• a mailing address
• a post office box
• a safety deposit box in Québec or Canada
• personal stationery (including business cards) showing a Québec address or telephone number
• Québec newspaper or magazine subscriptions

Such residential ties are generally of limited importance except when taken together with other residential ties.

For more information, see interpretation bulletin IMP. 22-3/R2, Détermination de la résidence d'un particulier qui quitte le Québec et le Canada (in French only), on the Publications du Québec website.