Definitions
A
- Accessory
- Activities Not Related to a Selected Public Service Body
- Activité admissible
- Activité de précommercialisation
- Advances
- Approval
- 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)
- Authorization
- Authorization
- Automobile – Employee
- Automobile – Self-Employed Person
- Autre région ressource
- Cash on Hand or Held at a Financial Institution
- Certificate of compliance with technical specifications
- Collection officer (fuel)
- Collection officer (tobacco)
- Commercial Activity
- Deemed disposition (also called a “deemed sale”)
- Disposition -
- Disposition – Designation of a Principal Residence
- Disposition – TP1
- Disposition – TP646
- Eligible apprentice mechanic
- Eligible to receive instruction in English in Québec
- End Member
- Established Community
- Expense Allowance
- First-time home buyer
- Indigenous person
- Instalment purchases
- Notice of Execution
- Other dependant
- 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)
- Recipient
- Recognized Artist
- Registered Québec or Canadian amateur athletic association
- Retiring allowance (also called “severance pay”)
- Right-holder
- Sale
- Self-assessment
- Software application for transmitting data to our Web services
- Software application for transmitting data using clicSÉQUR
- Specified Member
- Specified member
- Specified shareholder
- Temporary bill (original bill)
B
- Accelerated Investment Incentive Property (AIIP) – Trusts
- Banque
- Banque de candidatures
- Bar
- Beer
- Beneficiary
- Bénéficiaire – IQEE
- Corporeal movable property
- Electing Beneficiary
- Identical Property
- Incorporeal movable property
- Maple Butter
- Memory pool
- Mining property
- Non-Profit Purposes
- Preferred Beneficiary
- QESI Recognized Replacement
- Qualified farm or fishing property
- Rental property
- Rental property
- Resident Beneficiary
- Restricted property
- Tax-exempt goods and services
- Taxable goods and services
- Zero-rated goods and services
C
- Authorization code
- Barcode
- Blockchain
- Builder
- Builder – Residential unit – GST and QST rebate
- Caisse d'épargne et de crédit
- 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
- Certification
- Chaussures orthopédiques
- Chemins d'accès et ponts admissibles
- Client
- Co-contracting party
- Co-tenant
- Codicil
- Connected contributor
- Consideration
- Consultant externe admissible – Crédit d'impôt pour une activité de design à l'externe
- Consumer
- Contrat admissible
- Contrat d'entreprise
- Contrat de travail
- Cooperative housing corporation
- Cosmétique
- Cotisations de l'employeur
- Creditor
- Creditor of support
- Cryptocurrency
- Currency exchange
- Customer – Remunerated passenger transportation
- Dealer
- Developers of commercial products
- Developers of non-commercial products
- Digital certificate
- Disbursement quota
- Download code
- E-commerce
- Electing Contributor
- Equity
- General Partner
- Income-Averaging Annuity Contract for a Recognized Artist
- Joint Venture (or Consortium)
- Non-refundable tax credit
- Office
- Payment Code
- Qualified Cooperative
- Refundable tax credit
- Refundable tax credit
- Resident contributor
- Retirement Compensation Arrangement
- Sale agreement
- Secure channel
- Security certificate (SSL Certificate)
- Settlor (of a trust)
- Source code
- Specified Québec consumer
- Specified Québec consumer
- 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
- Stop-Loss Insurance Contract
- Surviving Spouse
- Tax credits
- Temporary access code
- Traveller's cheque, money order and bank draft
- Unused RRSP contributions
- User account
- Water conservation and quality
- Will Search Certificates Issued by the Chambre des notaires du Québec and the Barreau du Québec
D
- Beer distributor
- Currency
- Date limite de production de la déclaration de revenus des sociétés – Guide de la déclaration de revenus des sociétés
- Deadline for RRSP contributions
- Debtor of support
- Debts Owing to Specified Non-Resident Beneficiaries
- Declaration of heredity
- Declaration of right to inherit
- Deductions
- Demutualization
- 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)
- Division
- Domestic
- 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
- Eligible Dividend
- Officer of a money-services business
- Processing time
- Purchase option
- Transfer duties
E
- Band-empowered entity
- Carry on a business in Québec
- Cash a cheque
- Child under 18 enrolled in post-secondary studies
- Children who received subsidized childcare
- Dependent Child – Shelter Allowance
- Dependent child (for the purposes of the Québec prescription drug insurance plan)
- Designated jurisdiction
- Electronic Data Interchange (EDI)
- Eligible Employee
- Eligible child
- Eligible operator
- Employee Subject to Québec Legislation
- Employee whose duties are unrelated to the offer of money services
- Employer in the Primary and Manufacturing Sectors
- Employé exclu
- Entité de recherche prescrite
- Entreprise (représentants professionnels)
- Establishment
- Establishment of an individual
- Establishment – Supplier outside Québec
- Establishment
- Ex-spouse
- Excluded Business
- Exemption
- Facility operator
- Full-time employee
- Full-time student
- General Tourist Accommodation Establishments
- Healthcare Institution
- Indian Employer
- Minor child
- Non-Continuous Employment
- Non-Regulated Establishment – Tip Reporting
- 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
- Principal Residence Establishments
- Public Entity Authorized by Law to Organize a Public Transit Service
- Public sector employer
- Qualified contractor
- Qualifying educational institution – TP-1.G-V
- Registered Contractor
- Regulated Establishment – Tip Reporting
- Regulated Establishments – Tax Measures Respecting Tips
- Related Business
- Remote Location
- Residential care facility
- Restaurant Establishment
- Salary Deferral Arrangement
- Sharing economy
- Shipper
- Sleeping-Accommodation Establishment
- Sole Proprietorship
- Specified Employer
- Specified Facility Operator
- Specified investment flow-through entity (SIFT entity)
- Storer
- Storer of bulk fuel
- Taxi Business
- Taxi Business Operator
- Transport Employee
- Youth Tourist Accommodation Establishments
- 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
F
- Amended Fund
- Automobile Operating Costs
- Bill
- Designated trust
- Environmental Trust
- Excluded Subsidiary Entity
- Excluded trust
- Exempt foreign trust
- External supplier
- FCA
- Fabrique
- 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
- Investment fund
- Private foundation
- Public Trust
- Public investment trust
- QESI Service Provider
- QESI Trustee
- Québec accommodation-related supply
- RL-1 Slip - Employee trust
- RSS Feed
- Real estate investment trust (REIT)
- Specified Trust
- Supplier outside Québec
- Supply
- Temporary Duties
- Trust operating a commercial enterprise
- Trustee
G
H
I
- Annualized interest rate
- Application Programming Interface
- Capital property
- Financial institution
-
IN-158
- Agent diplomatique
- Consular employee
- Consular officer
- Employee
- Individual
- Member of the administrative and technical staff
- Member of the service staff
- Office employee
- Permanent representative
- Permanent resident
- Political division of a foreign state
- Poste consulaire
- Private servant
- Representative (IN-158-V)
- Taxation year – IN-158-V
- Immigrant
- Importer
- Importer of fuel
- Incorporeal capital property
- Indemnity In Lieu of Notice
- Indian
- Institution financière
- Listed Financial Institutions
- Multiple Unit Residential Complex Eligible for the GST Rebate for Purpose-Built Rental Property
- Multiple unit residential complex
- Public institution
- Public institution
- Qualifying financial institutions
- Registrant
- Residential complex
- Selected listed financial institution
- Single unit residential complex
- Specified immovable
- Travel Intermediary
J
K
L
- Dropshipping
- Eligible Housing – Shelter Allowance
- Eligible dwelling (for purposes of the solidarity tax credit)
- Housing unit
- Legatee by particular title
- Liquidator of a succession
- Location à court terme
- Long-term rental
- Premises
- Primary place of residence
- Printed book
- Residential unit held in co-ownership
- Software for Individuals
- Tenant or subtenant
M
- Agents
- Beer container identification
- Critical and Strategic Minerals
- Eligible amount of a donation or gift
- Excluded Amount
- Flea market
- Functional currency
- Government departments, agencies and persons covered by the Act
- Intergenerational house
- Limited Partner
- Limited-Recourse Amount
- Mandatary
- Mandatary (Agent)
- Manufacturer
- Masse salariale totale
- Microbrewer
- Mineral
- Mining
- Mobile home
- Models
- Near North
- Northern mine
- Physician
- Prefabricated house or mobile home
- Private browsing mode
- QESI Mandatary
- Release
- Sales recording module (SRM)
- Single-family home
- Virtual currency
- Virtual currency
- WEB-SRM
N
O
- Associated charity
- Charitable Organization
- Charity
- Designated Charity
- Eligible organization (for the purposes of the tax credit for volunteer firefighters and search and rescue volunteers)
- Occupant in a flea market
- Offre d'emploi
- Opération désignée
- Opérations forestières
- Ordre professionnel
- Organisation donataire
- Ouvrage admissible
- Prescription
- Prescription
- Public service bodies
- Public work of art
- Qualifying non-profit organization
- Recognized Political Education Organization
- Registered Journalism Organization
- Registered National Arts Service Organization (RNASO)
- Registered charity
- Registered cultural or communications organization
- Regulatory body
- Selected public service body
- Tax avoidance transaction
P
- Accommodation platform
- Adjusted Cost Base (of an Interest)
- Adjusted cost base
- Adjusted cost base – Immovable property
- Associated person (natural or legal)
- Authorized individual
- Average Monthly Remittance
- Base jurisdiction
- Business investment loss
- Child support
- Consumer proposal
- Death benefit
- Dependant
- Dependant (for purposes of medical expenses)
- Dependant (for purposes of the tax credit for home-support services for seniors)
- Dependent senior
- Derivative
- Digital accommodation platform operators
- Digital platform
- Digital platform
- Disabled person
- Eastern part of the Bas-Saint-Laurent region
- Eligible agricultural products
- Eligible food products
- Eligible relative with whom you were cohabiting
- Eligible relative you supported
- Eligible relative you were housing
- Father or mother
- Gross weight
- Home Relocation Loan
- Home purchase loan
- Immigrant
- Individual
- Ineligible individual
- Lender that is not a financial institution
- Limited Partnership Loss
- Mail or drop-off
- Net capital losses
- Origin (in Respect of a Continuous Freight Movement)
- Owner
- PME manufacturière
- Paiement par voie électronique
- Partenaire public
- Partenariat privé
- Participant in a Joint Venture
- Participating province
- Patroniste admissible
- Patroniste admissible – Crédit d'impôt pour la réalisation d'une activité de design à l'interne
- Peer-to-peer
- Period of transition to work
- Person
- Person Authorized to Offer an Eligible Income-Averaging Annuity
- Person subject to the tax on insurance premiums
- Personne autochtone
- Personne handicapée – Impôt des sociétés
- Personne immigrante
- Personne immigrante
- Pharmacist
- Place outside Canada
- Power of Attorney
- Practitioner (for GST/QST Purposes)
- Proceeds of disposition
- Proceeds of disposition
- Procuration, résolution du conseil d'administration ou convention unanime
- Production admissible
- Production admissible de biocarburant
- Production admissible
- Production cinématographique québécoise
- Promoter
- Proposal in bankruptcy
- Prospector
- Province
- 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 Primary Caregiver
- QESI Promoter
- Qualified Intellectual Property
- Qualified Intellectual Property
- Recognized agricultural producer
- Registered gross weight
- Related individuals
- Relation
- Resident Portion
- Restricted farm losses
- SMB Engaged in Innovative Activities
- Single Serving
- Social Assistance Program
- Social Solidarity Program
- Social programs
- Source Individual
- Specified Individual
- Specified distribution platform
- Specified professional
- Standard profile
- TLS Protocol
- Taxable price of a cigar
- Top-Up Disability Payments
- Tradesperson
- Trading platform
- Transmitter or preparer
- Unclaimed Financial Assets
- Undepreciated capital cost
- Volunteer firefighter
Q
R
- 2021 Family Income – Shelter Allowance
- 2022 Family Income – Shelter Allowance
- 2023 Family Income – Shelter Allowance
- 2024 Family Income – Shelter Allowance
- Amended Plan
- Annual revenue
- Authorized representative
- Barter exchange network
- Closing receipt
- Copyright income
- Deemed resident of Québec
- Eligible employment income – IPREW
- Eligible work income - Deduction for workers
- Eligible work income – Tax credit for career extension
- Employee Benefit Plan
- Ex officio representative
- Expense reimbursement
- Family Income
- Family income
- Financial revenue
- Fuel Refiner
- General Anti-Avoidance Rule (GAAR)
- General system
- Group Insurance Plan – Taxable Benefits
- Group insurance plan
- Income - TP-985.22.G-V
- Income Attribution Rule
- Income-Averaging Annuity for Artists
- Loss carry-back
- Management expense ratio
- Matured RRSP
- Meal
- Multi-Employer Insurance Plan
- Persons in charge of online services
- Private Health Services Plan
- Private seniors' residence
- QESI Authorized Resource Person
- Québec resident
- RL-1-G
- RL-2-G
- RL-22-G
- Reasonable Return
- Registered Education Savings Plan (RESP)
- Remote resource regions
- Remuneration, Salary or Wages Paid
- Représentant autorisé
- Représentant d'office
- Représentant professionnel
- Reserve
- Ressources
- Rollover Rule
- Régions ressources
- Security clearance report
- Self-contained residence
- Specified system
- Split Income
- Spousal RRSP
- Substantial renovation
- Supplementary Unemployment Benefit Plan
- Transportation System Operator Under Agreement
- Uninsured employee benefit plan (UEPB)
- Unmatured RRSP
- Value-added network (VAN)
- Work income
S
- AS2
- Acts on your behalf
- Canadian Partnership
- Certified sales recording system (SRS)
- Continuous Freight Movement
- Continuous Outbound Freight Movement
- Corporation associated with another corporation
- Cosmetic services
- Effective subordination
- Essential services
- Freight Transportation Service
- Grantor
- Granulated Maple Sugar
- Interac® sign-in service
- Interposed Partnership
- Learning and evaluation situation (LES)
- Limited Partnership
- Maple Syrup
- Multi-line service
- Partnership
- Public Investment Partnership
- Public Partnership
- QESI Subscriber
- Qualifying Survivor
- Salary or Wages
- Sales Recording System
- Sales recording system (SRS)
- Secure Website
- Security
- Security – Tobacco Tax
- Service
- Service de liaison et de transfert admissible
- Service de vidéo en ligne admissible
- Services Insured Under the Health Insurance Act
- Société biopharmaceutique admissible
- Société d'assurance
- Société de fiducie
- Société de personnes admissible
- 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
- Sojourn in a place
- Sous-traitant de premier niveau
- Specified Investment Flow-Through Partnership (SIFT Partnership)
- Spectacle admissible
- 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 admissible dans le cadre du crédit d'impôt pour stage en milieu de travail – Apprenti inscrit au Programme d'apprentissage en milieu de travail
- Stagiaire admissible dans le cadre du crédit d'impôt pour stage en milieu de travail – Étudiant inscrit à temps plein dans un établissement d'enseignement reconnu
- Stagiaire étudiant
- Successor
- Superviseure ou superviseur admissible
- Syndicate of co-owners
- Telephone service
- Trustee
T
- 90% completed
- Arm's-length transfer
- Barter
- Basic tax content
- Carrier
- Carrier of bulk fuel
- Counterfeit tobacco
- Eligible Paratransit Pass
- Eligible Transit Pass
- Foreign farm worker
- Funds transfer
- ITC rate
- Maple Taffy on Snow
- Maple taffy
- Non-Qualifying Security
- Off-site transaction
- Processing
- Quarters
- Raw Tobacco
- Sham
- Stapled securities
- Taxe sur le capital
- Territoire à faible vitalité économique
- Territoire à haute vitalité économique
- Territoire à vitalité économique intermédiaire
- Testator
- Titre de navigation alternatif
- Titre multimédia
- Titre multimédia admissible
- Tourist
- 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
- Unreasonable Distance Between the Principal Place of Residence and the Special Work Site
U
V
- Actual sale
- Deemed sale
- Designated road vehicle (for purposes of the specific duty on new tires)
- Due diligence
- Exempt Sale
- Instalment sale
- Motor Vehicle
- Motor vehicles
- Northern village
- Qualifying disbursements
- Retail dealer (or retailer) of fuel
- Retail vendor (retailer) of tobacco products
- Road Vehicle
- Taxable Sale
- Tippable Sales
- Value of Gift
- Vidéodescription
- Wholesale dealer (or wholesaler) of fuel
- Wholesale vendor (wholesaler)
- Zero-Rated Sale
- Zero-emission vehicle