Entering Québec
If you are a resident of Québec on December 31 of a particular year and were so throughout the year, you are subject to Québec income tax on your worldwide income from all sources for the entire year.
The taxation year corresponds to the calendar year (January 1 to December 31).
The information on this page 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.
Entering Québec from another province or a territory of Canada
If you are a resident elsewhere in Canada for part of a year, but are a Québec resident for tax purposes on December 31 of that year because you have established residential ties with Québec, you will be subject to Québec income tax on your worldwide income from all sources for the year.
Unlike in the other Canadian provinces and territories, you will have to file a separate Québec income tax return along with your federal return. You must send us your return by the applicable filing deadline.
If you are a resident of more than one province on December 31 of a year, for tax purposes you will be considered resident solely in the province or territory with which you have the most significant residential ties.
Entering Québec from a foreign country
If you begin living in Canada at some point in a particular year and are a Québec resident for tax purposes on December 31 of that year because you have established residential ties with Québec, you will be subject to Québec income tax.
You are generally considered to become a Québec resident for tax purposes as of the date of your arrival if you are:
- a refugee
- a person who has applied for and obtained permanent resident status from Immigration, Refugees and Citizenship Canada
- a person who has received approval-in-principle to stay in Canada from Immigration, Refugees and Citizenship Canada
Income tax liability
You will be subject to Québec income tax on your worldwide income from all sources for your period of residence in Canada. You must file your Québec income tax return by the applicable filing deadline.
You will be subject to Québec income tax in the same way as a person who was not resident in Canada at any point in the year for your period of non-residence in Canada.
Deemed resident
If you sojourn in Québec for one or more periods in a year totalling at least 183 days before becoming a resident for tax purposes, you will be 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. You must file your Québec income tax return by the applicable filing deadline.
Resident in more than one place
Québec and Canada have tax treaties with many countries. If, for tax purposes, you are a resident of both Québec and a country other than Canada (under that country's laws), a tax treaty may ensure that your income is not taxed twice.
If Québec or Canada has not signed a tax treaty with the country in which you earned your income, you can generally claim a foreign tax credit to avoid double taxation.
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