The fact that you leave Québec during the year does not release you from your income tax obligations in Québec.

You leave Québec for another province or a territory of Canada

Individuals report their income and pay income tax for the year in the province in which they are resident for tax purposes on December 31.

If you leave Québec for another province or a territory of Canada at some point in a particular year, for tax purposes you will be considered resident solely in the province or territory with which you have the most significant residential ties.

Have you become a non-resident of Québec?

The courts have established that the factors to be considered in determining whether you are a non-resident of Québec for tax purposes are:

• your residential ties with Québec
• the regularity and length of visits you make to Québec
• your anticipated return to Québec at the end of the stay outside Québec

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.

Temporary absence from Québec (anticipated return)

In some situations, your absence from Québec is considered temporary. For example, if you keep residential ties with Québec while:

• working in another province or territory of Canada (military personnel, individuals who work or have an employer outside of Québec, etc.)
• attending school in another province or territory of Canada
• travelling in another province or territory of Canada

In such a case, you generally continue to be a Québec resident for tax purposes despite your physical absence on December 31 of the year.

Permanent departure

If you move from Québec with no intention of returning and sever all residential ties with the province, you are considered to have left permanently and generally cease to be a resident of Québec for tax purposes.

You continue to be a resident of Québec

If you continue to be a Québec resident on December 31, you will have to file an income tax return in Québec and pay any income tax on your worldwide income from all sources for the entire year.

You have become a non-resident of Québec

If you are a resident of another province or a territory of Canada on December 31 of a particular year, you will have to file an income tax return in that province or territory and pay any income tax on your worldwide income from all sources for the entire year.

Note that there may be situations in which you have to file an income tax return in Québec even though you are not a Québec resident for tax purposes. For more information, see Obligations of Non-Residents with Regard to Québec Income Tax.

You left Québec and Canada

If, during the year, you left Québec and Canada and you were considered to be a Québec resident for tax purposes on the day of your departure, you may be considered either to have become a non-resident of Québec or to still be a resident of Québec, depending on the circumstances.

Have you become a non-resident of Québec?

When you spend time outside Québec or Canada, you generally remain a Québec resident while you are away.

However, if you move from Canada and sever all your residential ties with Québec, you will likely stop being considered a Québec resident for tax purposes.

The courts have set out the following factors for determining whether you have become a non-resident of Québec for tax purposes:

• your residential ties with Québec
• the regularity and length of your visits to Québec
• your anticipated return to Québec at the end of the stay outside Canada

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.

You continue to be a resident of Québec

If you continue to be a Québec resident while you are abroad, you will have to pay income tax in Québec on your worldwide income from all sources for the entire year. You must file your Québec income tax return by the applicable filing deadline.

You have become a non-resident

If you have become a non-resident of Québec as a result of your departure from Canada, you will be subject to Québec income tax as follows in the year you left:

• 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.

If you owned property

If you owned, immediately after your departure from Canada, property with a total fair market value greater than $25,000, you must complete form TP-785.2.5-V, Property Owned by an Emigrant, and enclose it with your income tax return. 

In such a case, you are deemed to have disposed of certain property at its fair market value immediately prior to your departure from Canada. Consequently, you may have to include in your income any capital gain realized further to the deemed disposition. For more information, see form TP-1033.2.A-V, Deemed Disposition of Property by an Emigrant.

Deemed resident

If you sojourn in Québec for one or more periods in a year totalling at least 183 days after becoming a non-resident, you may 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 income tax return by the applicable filing deadline.