Immigrant exlamcircle Coronavirus (COVID-19) Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page. A person who, at a given time in a taxation year, has one of the following statuses under the Immigration and Refugee Protection Act: protected person; permanent resident; temporary resident or holder of a temporary resident permit who has lived in Canada for at least 18 months.