Definitions
- (Carbon) Emission Allowance
- 2021 Family Income – Shelter Allowance
- 2022 Family Income – Shelter Allowance
- 2023 Family Income – Shelter Allowance
- 90% completed
- AS2
- Accelerated Investment Incentive Property (AIIP) – Trusts
- Accessory
- Accommodation Unit
- Accommodation platform
- Activities Not Related to a Selected Public Service Body
- Acts on your behalf
- Actual sale
- Adjusted Cost Base (of an Interest)
- Adjusted cost base
- Adjusted cost base – Immovable property
- Advances
- Agents
- Amended Fund
- Amended Plan
- Annual revenue
- Annualized interest rate
- Application Programming Interface
- Approval
- Arm's-length transfer
- Arrears
- Artistic, cultural or recreational activity (for the purposes of the tax credit for children's activities)
- Artistic, cultural or recreational activity (for the purposes of the tax credit for seniors' activities)
- Associated charity
- Associated person (natural or legal)
- Authorization
- Authorization code
- Authorization
- Authorized individual
- Authorized representative
- Automobile Operating Costs
- Automobile – Employee
- Automobile – Self-Employed Person
- Autre région ressource
- Average Monthly Remittance
- Band-empowered entity
- Banque
- Banque de candidatures
- Bar
- Barcode
- Barter
- Barter exchange network
- Barter unit
- Base jurisdiction
- Basic tax content
- Beer
- Beer distributor
- Beneficiary
- Bill
- Bill grouping and sharing
- Blockchain
- Builder
- Builder – Residential unit – GST and QST rebate
- Business investment loss
- Business name
- Bénéficiaire – IQEE
- CO-17.G
- Caisse d'épargne et de crédit
- Canadian Partnership
- Cancel
- Capital gain
- Capital property
- Carrier
- Carrier of bulk fuel
- Carry on a business in Québec
- Cash on Hand or Held at a Financial Institution
- Catégorie d'emploi
- Centre collégial de transfert de technologie admissible
- Centre de communications ou boîte de réception
- Centre de liaison et de transfert admissible
- Certificate of Indian Status
- Certificate of compliance with technical specifications
- Certification
- Certified sales recording system (SRS)
- Charitable Organization
- Charity
- Chaussures orthopédiques
- Chemins d'accès et ponts admissibles
- Cheque cashing
- Child support
- Child under 18 enrolled in post-secondary studies
- Children who received subsidized childcare
- Client
- Closing receipt
- Co-contracting party
- Co-tenant
- Codicil
- Collection officer (fuel)
- Collection officer (tobacco)
- Commercial Activity
- Connected contributor
- Consideration
- Consultant externe admissible – Crédit d'impôt pour une activité de design à l'externe
- Consumer
- Consumer proposal
- Continuous Freight Movement
- Continuous Outbound Freight Movement
- Contrat admissible
- Contrat d'entreprise
- Contrat de travail
- Copyright income
- Corporation associated with another corporation
- Corporeal movable property
- Cosmetic services
- Cosmétique
- Cotisations de l'employeur
- Counterfeit tobacco
- Creditor
- Creditor of support
- Critical and Strategic Minerals
- Cryptocurrency
- Currency
- Currency exchange
- Customer – Remunerated passenger transportation
- Date limite de production de la déclaration de revenus des sociétés – Guide de la déclaration de revenus des sociétés
- Deadline for RRSP contributions
- Dealer
- Death benefit
- Debtor of support
- Debts Owing to Specified Non-Resident Beneficiaries
- Deemed disposition (also called a “deemed sale”)
- Deemed sale
- Delivery
- Demutualization
- Dependant
- Dependant (for purposes of medical expenses)
- Dependant (for purposes of the tax credit for home-support services for seniors)
- Dependent Child – Shelter Allowance
- Dependent child (for the purposes of the Québec prescription drug insurance plan)
- Dependent senior
- Derivative
- Designated Charity
- Designated jurisdiction
- Designated road vehicle (for purposes of the specific duty on new tires)
- Designated trust
- Designer admissible
- Designer admissible – Crédit d'impôt pour la réalisation d'une activité de design à l'interne
- Destination (in Respect of a Continuous Freight Movement)
- Developers of commercial products
- Developers of non-commercial products
- Digital accommodation platform operators
- Digital certificate
- Digital platform
- Digital platform
- Disabled person
- Disbursement quota
- Discount
- Disposition -
- Disposition – Designation of a Principal Residence
- Disposition – TP1
- Disposition – TP646
- Division
- Domestic
- Download code
- Dropshipping
- Duplicate
- Dwelling
- Définition (exemple)
- Dépense pour le doublage de films
- Dépenses admissibles relatives à un bâtiment admissible de la société admissible
- Dépenses de main-d'œuvre admissible – Guide de la déclaration de revenus des sociétés
- Dépenses exclues
- E-commerce
- Effective subordination
- Electing Beneficiary
- Electing Contributor
- Electronic Data Interchange (EDI)
- Eligible Care Receiver – Advance Payments of the Tax Credit for Caregivers
- Eligible Dividend
- Eligible Employee
- Eligible Housing – Shelter Allowance
- Eligible Paratransit Pass
- Eligible Transit Pass
- Eligible agricultural products
- Eligible amount of a donation or gift
- Eligible apprentice mechanic
- Eligible care receiver
- Eligible dwelling
- Eligible dwelling (for purposes of the solidarity tax credit)
- Eligible employment income – IPREW
- Eligible food products
- Eligible operator
- Eligible organization (for the purposes of the tax credit for volunteer firefighters and search and rescue volunteers)
- Eligible relative with whom you were cohabiting
- Eligible relative you supported
- Eligible relative you were housing
- Eligible shipowner
- Eligible to receive instruction in English in Québec
- Eligible work income - Deduction for workers
- Eligible work income – Tax credit for career extension
- Employee Benefit Plan
- Employee Subject to Québec Legislation
- Employee whose duties are unrelated to the offer of money services
- Employé exclu
- End Member
- Entité de recherche prescrite
- Entreprise (représentants professionnels)
- Environmental Trust
- Equity
- Essential services
- Established Community
- Establishment
- Establishment of an individual
- Establishment – Supplier outside Québec
- Establishment
- Ex officio representative
- Ex-spouse
- Exchange
- Excluded Amount
- Excluded Business
- Excluded Subsidiary Entity
- Excluded trust
- Exempt Sale
- Exempt foreign trust
- Exemption
- Expense Allowance
- Expense reimbursement
- External supplier
- FCA
- Fabrique
- Facility operator
- Fair Market Value (FMV) – Trust
- Fair market value (FMV)
- Fair market value (FMV) – Immovable property, precious property and other personal property
- Fair market value of a residential complex
- Family Income
- Family income
- Far North
- Father or mother
- Financial institution
- Financial revenue
- Flea market
- Foreign farm worker
- Formateur agréé – Crédits d'impôt relatifs à la formation
- Frais d'impression et de réimpression – Guide de la déclaration de revenus des sociétés
- Frais d'édition en version numérique – Guide de la déclaration de revenus des sociétés
- Frais de production admissibles
- Frais de voyage
- Frais préparatoires – Guide de la déclaration de revenus des sociétés
- Freight Transportation Service
- Fuel Refiner
- Full-time employee
- Full-time student
- Functional currency
- Functional rehabilitation transition unit
- Funds transfer
- General Anti-Avoidance Rule (GAAR)
- General Partner
- General Tourist Accommodation Establishments
- General system
- Government departments, agencies and persons covered by the Act
- Grantor
- Granulated Maple Sugar
- Gross weight
- Group Insurance Plan – Taxable Benefits
- Group event
- Group insurance plan
- Groupe admissible d'ouvrages
- Healthcare Institution
- Heir
- Home Relocation Loan
- Home purchase loan
- Housing unit
- IN-158
- ITC rate
- Identical Property
- Identification number
- Immigrant
- Immigrant
- Importer
- Importer of fuel
- Income - TP-985.22.G-V
- Income Attribution Rule
- Income-Averaging Annuity Contract for a Recognized Artist
- Income-Averaging Annuity for Artists
- Incorporeal capital property
- Incorporeal movable property
- Indemnity In Lieu of Notice
- Indian
- Indian Employer
- Indigenous person
- Individual
- Individual - TP-985.22.G-V
- Ineligible individual
- Instalment purchases
- Instalment sale
- Institution financière
- Interac® sign-in service
- Intergenerational house
- Interposed Partnership
- Investment fund
- Item sharing
- Item transfer
- Joint Venture (or Consortium)
- Large business
- Learning and evaluation situation (LES)
- Lender that is not a financial institution
- Limited Partner
- Limited Partnership
- Limited Partnership Loss
- Limited-Recourse Amount
- Liquidator of a succession
- Listed Financial Institutions
- Long-term rental
- Loss carry-back
- Mail or drop-off
- Management expense ratio
- Mandatary
- Mandatary (Agent)
- Manufacturer
- Maple Butter
- Maple Syrup
- Maple Syrup Jelly
- Maple Taffy on Snow
- Maple taffy
- Masse salariale totale
- Matured RRSP
- Meal
- Memory pool
- Mineral
- Mining
- Mining property
- Minor child
- Mobile automated teller machine (ATM)
- Mobile home
- Models
- Motor Vehicle
- Motor vehicles
- Multi-Employer Insurance Plan
- Multi-line service
- Multiple Unit Residential Complex Eligible for the GST Rebate for Purpose-Built Rental Property
- Multiple unit residential complex
- Near North
- Net capital losses
- Non-Continuous Employment
- Non-Portfolio Earnings
- Non-Profit Purposes
- Non-Qualifying Security
- Non-Regulated Establishment – Tip Reporting
- Non-refundable tax credit
- Northern mine
- Northern village
- Notice of Execution
- Notice of assessment number
- Number of days of care
- Occupant in a flea market
- Off-site transaction
- Office
- Officer of a money-services business
- Offre d'emploi
- Operation of Cryptoasset Automated Teller Machines (Cryptoasset ATMs)
- Operation of automated teller machines (ATMs)
- Operator
- Operator of a Sleeping-Accommodation Establishment
- Operator of a digital accomodation platform
- Operator of a distribution platform not resident in Québec
- Operator of a flea market
- Operators of Remunerated Passenger Transportation Services
- Opération désignée
- Opérations forestières
- Ordre professionnel
- Organisation donataire
- Origin (in Respect of a Continuous Freight Movement)
- Other dependant
- Ouvrage admissible
- Owner
- PME manufacturière
- Package
- Paiement par voie électronique
- Partenaire public
- Partenariat privé
- Participant in a Joint Venture
- Participating province
- Partie est de la région du Bas-Saint-Laurent
- Partnership
- Patroniste admissible
- Patroniste admissible – Crédit d'impôt pour la réalisation d'une activité de design à l'interne
- Payment Code
- Payment method at closing out
- Peer-to-peer
- Period of transition to work
- Person
- Person Authorized to Offer an Eligible Income-Averaging Annuity
- Personal Use of an Automobile
- Personne autochtone
- Personne handicapée – Impôt des sociétés
- Personne immigrante
- Persons in charge of online services
- Pharmacist
- Phishing
- Physical activity (for the purposes of the tax credit for children's activities)
- Physical activity (for the purposes of the tax credit for seniors' activities)
- Physician
- Place outside Canada
- Power of Attorney
- Practitioner (for GST/QST Purposes)
- Prefabricated house or mobile home
- Preferred Beneficiary
- Premises
- Prescription
- Prescription
- Primary place of residence
- Principal Residence Establishments
- Printed book
- Private Health Services Plan
- Private browsing mode
- Private foundation
- Private seniors' residence
- Proceeds of disposition
- Proceeds of disposition
- Processing
- Processing time
- Procuration, résolution du conseil d'administration ou convention unanime
- Production admissible
- Production admissible de biocarburant
- Production admissible
- Production cinématographique québécoise
- Professional Representative Number
- Promoter
- Proposal in bankruptcy
- Prospector
- Province
- Public Entity Authorized by Law to Organize a Public Transit Service
- Public Investment Partnership
- Public Partnership
- Public Trust
- Public institution
- Public institution
- Public investment trust
- Public sector employer
- Public service bodies
- Public work of art
- Purchase option
- Période d'admissibilité – Crédit d'impôt favorisant l'emploi en Gaspésie et dans certaines régions maritimes du Québec
- Période d'admissibilité – crédit d'impôt pour la création d'emplois en Gaspésie et dans certaines régions maritimes du Québec – biotechnologie marine, mariculture et transformation des produits de la mer
- Période de validité du certificat de qualification
- QESI Authorized Resource Person
- QESI Identification Number
- QESI Mandatary
- QESI Primary Caregiver
- QESI Promoter
- QESI Recognized Replacement
- QESI Service Provider
- QESI Subscriber
- QESI Trustee
- Qualified Cooperative
- Qualified Intellectual Property
- Qualified Intellectual Property
- Qualified contractor
- Qualified farm or fishing property
- Qualifying Residential Unit
- Qualifying Survivor
- Qualifying disbursements
- Qualifying educational institution – TP-1.G-V
- Qualifying financial institutions
- Qualifying non-profit organization
- Quarters
- Québec accommodation-related supply
- Québec resident
- RL-1 Slip - Employee trust
- RSS Feed
- Raw Tobacco
- Real estate investment trust (REIT)
- Reasonable Return
- Recipient
- Recognized Artist
- Recognized Political Education Organization
- Recognized agricultural producer
- Refund
- Refundable tax credit
- Refundable tax credit
- Registered Contractor
- Registered Education Savings Plan (RESP)
- Registered Journalism Organization
- Registered National Arts Service Organization (RNASO)
- Registered Québec or Canadian amateur athletic association
- Registered charity
- Registered cultural or communications organization
- Registered gross weight
- Registrant
- Regulated Establishment – Tip Reporting
- Regulated Establishments – Tax Measures Respecting Tips
- Regulatory body
- Related Business
- Related individuals
- Relation
- Release
- Remote Location
- Remote resource regions
- Remuneration, Salary or Wages Paid
- Rental property
- Reprint
- Représentant autorisé
- Représentant d'office
- Représentant professionnel
- Reserve
- Resident Beneficiary
- Resident Portion
- Resident contributor
- Residential care facility
- Residential complex
- Residential unit
- Residential unit held in co-ownership
- Ressources
- Restaurant Establishment
- Restricted farm losses
- Restricted property
- Retail dealer (or retailer) of fuel
- Retail vendor (retailer) of tobacco products
- Retirement Compensation Arrangement
- Retiring allowance (also called “severance pay”)
- Right-holder
- Road Vehicle
- Rollover Rule
- Régions ressources
- SMB Engaged in Innovative Activities
- Salary Deferral Arrangement
- Salary or Wages
- Sale
- Sales Recording System
- Sales recording module (SRM)
- Sales recording system (SRS)
- Secure Website
- Security
- Security certificate (SSL Certificate)
- Security clearance report
- Security – Tobacco Tax
- Selected listed financial institution
- Selected public service body
- Self-assessment
- Self-contained residence
- Service
- Service de liaison et de transfert admissible
- Service de vidéo en ligne admissible
- Services Insured Under the Health Insurance Act
- Settlor (of a trust)
- Sham
- Sharing economy
- Shipper
- Single Serving
- Single unit residential complex
- Single-family home
- Sleeping-Accommodation Establishment
- Social Assistance Program
- Social Solidarity Program
- Social insurance number
- Social programs
- Société biopharmaceutique admissible
- Société d'assurance
- Société de fiducie
- Société de prêts
- Société de prêts indépendante, société de fiducie indépendante ou société indépendante faisant le commerce de valeurs mobilières
- Société faisant le commerce de valeurs mobilières
- Société manufacturière admissible
- Société manufacturière ou du secteur primaire admissible
- Société manufacturière, du secteur primaire ou du secteur du commerce de gros ou de détail admissible
- Société privée sous contrôle canadien
- Soft Maple Sugar
- Software application for transmitting data to our Web services
- Software application for transmitting data using clicSÉQUR
- Software for Individuals
- Sojourn in a place
- Sole Proprietorship
- Source Individual
- Source code
- Sous-traitant de premier niveau
- Specified Employer
- Specified Facility Operator
- Specified Individual
- Specified Investment Flow-Through Partnership (SIFT Partnership)
- Specified Member
- Specified Québec consumer
- Specified Québec consumer
- Specified Trust
- Specified distribution platform
- Specified immovable
- Specified investment flow-through entity (SIFT entity)
- Specified member
- Specified professional
- Specified shareholder
- Specified system
- Spectacle admissible
- Split Income
- Spousal RRSP
- Spouse
- Spouse (for purposes of the solidarity tax credit)
- Spouse on December 31
- Spouse on December 31 (for purposes of the tax credits respecting the work premium)
- Spouse on December 31 – Deceased Person
- Spouse – Shelter Allowance
- Spouse – TP-1.G-V
- Spouse – Trust
- Stage de formation admissible – Crédit d'impôt pour stage en milieu de travail – Apprenti inscrit au Programme d'apprentissage en milieu de travail
- Stage de formation admissible – Crédit d'impôt pour stage en milieu de travail – Étudiant inscrit à temps plein dans un établissement d'enseignement reconnu
- Stagiaire étudiant
- Standard profile
- Stapled securities
- Stationary automated teller machine (ATM)
- Stop-Loss Insurance Contract
- Storer
- Storer of bulk fuel
- Substantial renovation
- Successor
- Superviseure ou superviseur admissible
- Supplementary Unemployment Benefit Plan
- Supplier outside Québec
- Supply
- Surviving Spouse
- Sweetened Filling or Coating
- Syndicate of co-owners
- TLS Protocol
- TP-646.G
- TP-985.22.G
- Table transfer
- Tax avoidance transaction
- Tax-exempt goods and services
- Taxable Sale
- Taxable goods and services
- Taxable price of a cigar
- Taxe sur le capital
- Taxi Business
- Taxi Business Operator
- Telephone service
- Temporary Duties
- Temporary access code
- Temporary bill (original bill)
- Tenant or subtenant
- Territoire à faible vitalité économique
- Territoire à haute vitalité économique
- Territoire à vitalité économique intermédiaire
- Testator
- Tippable Sales
- Titre de navigation alternatif
- Titre multimédia
- Titre multimédia admissible
- Top-Up Disability Payments
- Tourist
- Tradesperson
- Training mode
- Transfer duties
- Transmitter or preparer
- Transport Employee
- Transportation System Operator Under Agreement
- Travaux admissibles – Crédit d'impôt pour la construction de chemins d'accès et de ponts d'intérêt public en milieu forestier
- Travaux de production admissibles
- Travel Intermediary
- Traveller's cheque, money order and bank draft
- Trust operating a commercial enterprise
- Trustee
- Trustee
- Unclaimed Financial Assets
- Undepreciated capital cost
- Unmatured RRSP
- Unreasonable Distance Between the Principal Place of Residence and the Special Work Site
- Unused RRSP contributions
- User account
- Value of Gift
- Value-added network (VAN)
- Vidéodescription
- Virtual currency
- Virtual currency
- Volunteer firefighter
- Véhicule zéro émission
- WEB-SRM
- Water conservation and quality
- Wholesale dealer (or wholesaler) of fuel
- Wholesale vendor (wholesaler)
- Will Search Certificates Issued by the Chambre des notaires du Québec and the Barreau du Québec
- Work income
- Youth Tourist Accommodation Establishments
- Zero-Rated Sale
- Zero-rated goods and services
- Zone intermédiaire
- Zone éloignée
- Économie numérique
- Établissement appartenant au secteur de la restauration rapide
- Établissement d'enseignement reconnu – Crédits d'impôt relatifs à la formation
- Établissement d'hébergement touristique exclu