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The Charter of the French language and its regulations govern the consultation of English-language content.

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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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Place of residence

A person's place of residence within the meaning of the Taxation Act.

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Note

To determine the place of residence of an individual who leaves Québec or Canada, see interpretation bulletin IMP. 22-3/R2 on the Publications du Québec website.

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