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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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Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
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RL-1-G

Definitions
RL-1-G
Place of residence

Place of residence

Place of residence

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

Note

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

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