In certain situations, you may have income tax obligations in Québec even though you are not a Québec resident for tax purposes.

Your tax obligations as a resident of another province or a territory of Canada

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 may have to file a Québec income tax return for the year, by the applicable filing deadline, 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 last-resort financial assistance or financial assistance under the Aim for Employment Program])
  • the tax credit for home-support services for seniors
  • the tax credit for the treatment of infertility
  • the tax credit for caregivers
• At any time in the year, you 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 the amounts were not refunded to you.
• You had to pay a special tax related to the non-purchase of replacement shares in a labour-sponsored fund.

Your tax obligations as a non-resident of Canada throughout the year

If you are not a resident of Canada for tax purposes at any point in a particular year, you generally have to file a Québec income tax return for the year, by the applicable filing deadline, and pay tax on any income earned in Québec in the year or in a past year from:

• employment you held, or are deemed to have held, in Québec
• a business you carried on in Québec whose income is derived, in whole or in part, from an establishment in Québec
• taxable Québec property that you disposed of (sold, transferred, exchanged, gave, etc.)

Deemed resident of Québec

If you sojourn in Québec for one or more periods in a year totalling at least 183 days, you are 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.

Notice of disposition of taxable Québec property

An individual (including a trust or succession) that does not reside in Canada and disposes of taxable Québec property, such as an immovable located in Québec, must notify the Minister of Revenue of Québec within ten days of the actual disposition of the property. It is also possible to notify the Minister of the proposed disposition of such property, for example, after signing the purchase offer for the property.

To notify the Minister of a disposition or proposed disposition of taxable Québec property, you must generally file form TP-1097-V, Notice of Disposition or Proposed Disposition of Taxable Québec Property by an Individual or Corporation Not Resident in Canada.

For Québec resource property or Québec timber resource property, you must file form TP-1102.1-V, Notice of Disposition or Proposed Disposition of Property Covered by Section 1102.1 of the Taxation Act by an Individual or Corporation not Resident in Canada.

Certificate concerning the disposition of taxable Québec property by a person not resident in Canada

If the property disposition generates a taxable capital gain and the non-resident vendor encloses an amount on account of tax payable or acceptable security with the notice of disposition, we will issue a Certificate in Respect of the Disposition or Proposed Disposition of Taxable Québec Property by a Person Not Resident in Canada (TPF-1098-V).

The certificate releases the purchaser from any liability for income tax stemming from the transaction.

Life insurance policy

If the property disposed of is a life insurance policy, you do not have to file a notice of disposition. However, the insurer must file form TP–1102.3-V, Payment of Income Tax by an Insurer on Behalf of an Individual Not Resident in Canada Further to the Disposition of a Life Insurance Policy.

Your tax obligations as a deemed resident of Québec throughout the year

Even if you are a non-resident of Québec, you may be considered a deemed resident of Québec throughout the year for tax purposes. 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.

If you are deemed to be resident in Québec for tax purposes, the following rules apply.

Québec income tax liability

As a deemed resident of Québec throughout the year, you are generally taxed in Québec on your worldwide income from all sources for the entire year.

Resident in more than one place

If, for tax purposes, you are a deemed resident of Québec and a resident of a country other than Canada (under that country's laws), we will refer to the provisions of any tax treaty that Québec or Canada has with that country when determining your Québec tax obligations.