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 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
See the examples below.
Immigrant to Québec
Mr. Vasquez is Mexican and arrived in Québec on October 3, 2025, with his spouse and 8-year-old child. He has rented an apartment in the Montréal area from the date of his arrival and lives there with his family. He starts working in a local business on October 10, 2025. On December 31, 2025, he is still living at the same place and working for the same employer. He has maintained no residential ties with Mexico since arriving in Québec.
Conclusion
On December 31, 2025, Mr. Vasquez is resident in Québec for tax purposes because he has created significant residential ties with Québec, specifically, he rents an apartment in Québec where he lives with his spouse and child. For 2025, he must therefore file a Québec income tax return and include his worldwide income from all sources since October 3, 2025.
Immigrant to Québec whose spouse is a Quebecer
Claire has owned a house in Québec for 10 years. She met Juan in Guatemala in 2025. They got married in Québec upon her return on September 30, 2025, and now live in Claire's house. However, Juan does not yet have Canadian citizenship and has no income for 2025. He has maintained no residential ties with Guatemala.
Conclusion
Although he is not a Canadian citizen, Juan is resident in Québec for tax purposes because he has created significant residential ties with Québec, specifically, he has a spouse and residence in Québec. For 2025, he must therefore file a Québec income tax return to receive the benefits and tax credits he qualifies for.
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 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 filing deadline.
Worker from the United States who travels to Québec
Mr. Smith is American. He lives and works in the United States. He made several trips to Québec in 2025 as a tourist. The stays add up to 185 days. He doesn't own any property in Québec and has no other residential ties to Québec.
Conclusion
Mr. Smith is not resident in Québec for tax purposes. However, he is considered a deemed resident of Québec for all of 2025 because he sojourned there for a total of 183 days or more. For 2025, he must file a Québec income tax return and include his worldwide income from all sources.
Note that international tax treaties exist and in some cases they help taxpayers to avoid paying income tax in more than one country. If the treaties did not apply to Mr. Smith's situation, the income tax that he would pay in the United States could qualify for the foreign tax credit in his Québec income tax return.
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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