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Citizens
Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
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Definitions

(Carbon) Emission Allowance
90% completed
Accelerated Investment Incentive Property (AIIP) – Trusts
Accessory
Accommodation Unit
Activities
Activities Not Related to a Selected Public Service Body
Acts on your behalf
Adjusted cost base
Adjusted Cost Base (of an Interest)
Advances
Agents
Amended Fund
Amended Plan
Amount of an Advantage
Annual revenue
Annualized interest rate
Application Programming Interface
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)
AS2
At Arm's Length
Authorization
Authorization code
Authorized individual
Authorized representative
Automobile
Automobile
Automobile Operating Costs
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
Caisse d'épargne et de crédit
Canadian Partnership
Cancel
Capital gain
Carrier
Carrier of bulk fuel
Carry on a business in Québec
Catégorie d'emploi
Centre collégial de transfert de technologie admissible
Centre de liaison et de transfert admissible
Certificate of Indian Status
Certified sales recording system (SRS)
Charitable Foundation (Public or Private)
Charitable Organization
Charity
Chaussures orthopédiques
Chemins d'accès et ponts admissibles
Child support
Child under 18 enrolled in post-secondary studies
Children who received subsidized childcare
Client
Co-tenant
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
Copyright income
Corporeal movable property
Cosmetic services
Cosmétique
Cotisations de l'employeur
Counterfeit tobacco
Creditor
Creditor of support
Cryptocurrency
Culpable Conduct
Customer – Remunerated passenger transportation
Deadline for RRSP contributions
Dealer
Death benefit
Debtor of support
Debts Owing to Specified Non-Resident Beneficiaries
Deemed disposition (also called a “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
Dependent senior
Dépense pour le doublage de films
Dépenses admissibles relatives à un bâtiment admissible de la société admissible
Dépenses exclues
Designated Gift
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)
Digital certificate
Director
Disabled person
Discount
Disposition -
Disposition – Designation of a Principal Residence
Disposition – TP1
Disposition – TP646
Division
Domestic
Download code
Duplicate
Dwelling
Electing Beneficiary
Electing Contributor
Electronic Data Interchange (EDI)
Eligible Agricultural Product
Eligible agricultural products
Eligible amount of a donation or gift
Eligible Amount of a Gift
Eligible apprentice mechanic
Eligible care receiver
Eligible Care Receiver – Advance Payments of the Tax Credit for Caregivers
Eligible child (for purposes of the tax credit for children's activities)
Eligible child (for the purposes of the tax credit for childcare expenses)
Eligible Dividend
Eligible dwelling
Eligible dwelling (for purposes of the solidarity tax credit)
Eligible Employee
Eligible employment income – IPREW
Eligible operator
Eligible organization (for the purposes of the tax credit for volunteer firefighters and search and rescue volunteers)
Eligible Paratransit Pass
Eligible person
Eligible relative with whom you were cohabiting
Eligible relative you supported
Eligible relative you were housing
Eligible shipowner
Eligible Transit Pass
Eligible work income
Eligible work income – Career Extension
Employee Benefit Plan
Employee Subject to Québec Legislation
End Member
Entité de recherche prescrite
Entreprise (représentants professionnels)
Environmental Trust
Equity
Essential services
Established Community
Establishment
Establishment
Establishment – Supplier outside Québec
Establishment of an individual
Établissement appartenant au secteur de la restauration rapide
Établissement d'hébergement touristique exclu
Établissement d’enseignement reconnu
Ex officio representative
Exchange
Excluded Amount
Excluded Business
Excluded Subsidiary Entity
Excluded trust
Exempt foreign trust
Expense Allowance
Expense reimbursement
External supplier
Fabrique
Facility operator
Fair market value
Fair Market Value (FMV) – Trust
Fair market value of a residential complex
False Statement
Family income
Far North
Father or mother
Filiale admissible
Financial revenue
Flea market
FOB
Foreign farm worker
Formateur agréé – Crédits d'impôt relatifs à la formation
Frais de production admissibles
Freight Transportation Service
Frequent-Flyer Program
Fuel Refiner
Full-time student
Functional currency
Functional rehabilitation transition unit
General Anti-Avoidance Rule (GAAR)
General Partner
Gift
Gift in Kind
Governing Documents
Government departments, agencies and persons covered by the Act
Government Sign-In by Verified.Me
Grantor
Granulated Maple Sugar
Gross weight
Group event
Group Insurance Plan
Group insurance plan
Groupe admissible d'ouvrages
Healthcare Institution
Heir
Home purchase loan
Home Relocation Loan
Housing unit
Identical Property
Identification number
Immigrant
Importer
Importer of fuel
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
Individual
Ineligible Individual
Instalment purchases
Instalment sale
Institution financière
Intergenerational house
Interposed Partnership
Investment fund
ITC rate
Item sharing
Item transfer
Large business
Learning and evaluation situation (LES)
Limited Partner
Limited Partnership
Limited Partnership Loss
Limited-Recourse Amount
Liquidator of a succession
Listed Financial Institutions
Long-term rental
Loss carry-back
Make a supply
Mandatary (Agent)
Manufacturer
Maple Butter
Maple Syrup
Maple Syrup Jelly
Maple taffy
Maple Taffy on Snow
Matured RRSP
Memory pool
Mining
Minor child
Models
Motor Vehicle
Motor vehicles
Multi-Employer Insurance Plan
Multi-line service
Multiple-unit residential complex
Near North
Net capital losses
Non-Continuous Employment
Non-Portfolio Earnings
Non-Profit Purposes
Non-Qualifying Security
Non-refundable tax credit
Northern mine
Northern village
Notice of assessment number
Notice of Execution
Number of days of care
Occupant in a flea market
Office
Officer
Offre d'emploi
Opération désignée
Opérations forestières
Operator
Operator of a digital accomodation platform
Operator of a flea market
Operator of a Sleeping-Accommodation Establishment
Operators of Remunerated Passenger Transportation Services
Ordre professionnel
Origin (in Respect of a Continuous Freight Movement)
Other dependant
Ouvrage admissible
Owner
Package deal
Partenaire public
Partenariat privé
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
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
Person Authorized to Offer an Eligible Income-Averaging Annuity
Person with a significant disability
Personal Use of an Automobile
Personne
Personne autochtone
Personne handicapée – Impôt des sociétés
Personne immigrante
Persons in charge of online services
Pharmacist
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
PME manufacturière
Power of Attorney
Practitioner (for GST/QST Purposes)
Prefabricated house or mobile home
Preferred Beneficiary
Premises
Prescription
Prescription
Primary place of residence
Printed book
Private browsing mode
Private foundation
Private Health Services Plan
Private seniors' residence
Proceeds of disposition
Proceeds of disposition
Processing
Procuration, résolution du conseil d'administration ou convention unanime
Production admissible
Production admissible
Production admissible à petit budget
Produit alimentaire admissible – TP-1
Professional Representative Number
Promoter
Proposal in bankruptcy
Province
Public Entity Authorized by Law to Organize a Public Transit Service
Public foundation
Public Foundation
Public institution
Public institution
Public Investment Partnership
Public investment trust
Public Partnership
Public sector employer
Public service bodies
Public Trust
Public work of art
Qualified contractor
Qualified Cooperative
Qualified farm or fishing property
Qualified Intellectual Property
Qualified Intellectual Property
Qualified Property (Also Referred to as “Ecological Gifts”)
Qualifying financial institutions
Qualifying non-profit organization
Qualifying Survivor
Quarters
Québec resident
Raw Tobacco
Real estate investment trust (REIT)
Reasonable Return
Recipient
Recognized agricultural producer
Recognized Artist
Recognized Educational Institution
Recognized Political Education Organization
Refund
Refundable tax credit
Refundable tax credit
Région ressource éloignée
Régions ressources
Registered Charity
Registered Cultural or Communications Organization
Registered gross weight
Registered Museum
Registered National Arts Service Organization (RNASO)
Registrant
Regulated Establishments – Tax Measures Respecting Tips
Regulatory body
Related Business
Related Business
Related individuals
Relation
Release
Remote Location
Remuneration, Salary or Wages Paid
Représentant autorisé
Représentant d'office
Représentant professionnel
Reprint
Reserve
Resident Beneficiary
Resident contributor
Resident Portion
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
Revenu familial
Right-holder
RL-1 Slip - Employee trust
Road Vehicle
Rollover Rule
RSS Feed
Salaire admissible au Régime de rentes du Québec (RRQ)
Salary Deferral Arrangement
Salary or Wages
Sale
Sales recording module (SRM)
Sales Recording System
Sales recording system (SRS)
Security certificate
Security – Tobacco Tax
Selected listed financial institution
Selected public service body
Self-assessment
Self-contained residence
Service
Service de liaison et de transfert admissible
Services Insured Under the Health Insurance Act
Settlor (of a trust)
Sham
Shipper
Single-family home
Single Serving
Single-unit residential complex
Sleeping-Accommodation Establishment
SMB Engaged in Innovative Activities
Social Assistance Program
Social insurance number
Social programs
Social Solidarity Program
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, du secteur primaire ou du secteur du commerce de gros ou de détail admissible
Société manufacturière ou du secteur primaire admissible
Société privée sous contrôle canadien
Soft Maple Sugar
Software for Individuals
Sojourn in a place
Sole Proprietorship
Source code
Source Individual
Sous-traitant de premier niveau
Specified digital platform
Specified Employer
Specified immovable
Specified Individual
Specified Investment Flow-Through Partnership (SIFT Partnership)
Specified member
Specified Member
Specified professional
Specified Québec consumer
Specified Trust
Spectacle admissible
Split Income
Spousal RRSP
Spouse
Spouse
Spouse (for purposes of the solidarity tax credit)
Spouse – Trust
Spouse on December 31, 2020
Spouse on December 31 (for purposes of the tax credits respecting the work premium)
Spouse on December 31 – Deceased Person
Stagiaire étudiant
Standard profile
Stapled securities
Stop-Loss Insurance Contract
Storer
Storer of bulk fuel
Substantial renovation
Successor
Supplementary Unemployment Benefit Plan
Supplier outside Québec
Supply
Surviving Spouse
Sweetened Filling or Coating
Syndicate of co-owners
Table transfer
Tax avoidance transaction
Tax-exempt goods and services
Taxable goods and services
Taxable price of a cigar
Taxation Year
Taxe sur le capital
Taxi Business
Telephone service
Temporary Duties
Tenant or subtenant
Testator
Tippable Sales
Titre multimédia
Titre multimédia admissible
TLS Protocol
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
Travel Intermediary
Trust operating a commercial enterprise
Trustee
Trustee
Unclaimed Financial Assets
Unmatured RRSP
Unreasonable Distance Between the Principal Place of Residence and the Special Work Site
Unused RRSP contributions
User account
Value of Gift
Véhicule zéro émission
Vidéodescription
Virtual currency
Volunteer
Volunteer firefighter
Water conservation and quality
WEB-SRM
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
Zero-rated goods and services
Zone à faible vitalité économique
Zone à haute vitalité économique
Zone éloignée
Zone intermédiaire
Zone intermédiaire – CO-17

Dealer

A person who holds a dealer's permit issued under the Consumer Protection Act.

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