Taxation and International Organizations, Diplomatic Missions, Consular Posts and Offices of Political Divisions of Foreign States
IN-158-V
(2025-03)
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This guide is for:
personnel of international organizations (and their private servants)
members of diplomatic missions
members of consular posts
members of offices of political divisions of foreign states
family of one of the above living in Québec
It contains the conditions for benefiting from an income tax exemption, general information about the Québec tax system and tips for completing the income tax return.
If you work for an international organization, the government of a foreign country or an office of a political division of a foreign state recognized by the Ministère des Finances, you may be exempt from Québec income tax (provided you meet the conditions in Québec's tax laws and regulations).
This guide outlines the conditions for exemption, your tax obligations and the deductions and tax credits you may be eligible for. It also contains general information about the Québec tax system and tips for completing your income tax return as a resident of Québec if you are not eligible for an exemption.
Glossary
Consular employee
A person employed in the administrative or technical service of a consular post.
Consular officer
Any person, including the head of a consular post, entrusted with the exercise of consular functions (except for an honorary consular officer).
Consular post
A consulate-general, consulate, vice-consulate or consular agency.
Diplomatic agent
The head of a diplomatic mission or a member of the diplomatic staff of the mission.
Employee
Any person employed or holding an office.
Individual
Any person other than a corporation.
Member of the administrative and technical staff
A member of the staff of a diplomatic mission employed in the administrative and technical service of the diplomatic mission.
Member of the service staff
A member of the staff of a permanent representation of a member state to the International Civil Aviation Organization who is in the domestic service of that representation and who is an employee of the member state.
Office employee
A person employed in the administrative or technical service of an office of a political division of a foreign state.
Permanent representative
The chief officer of the permanent representation and other agents of the representation designated by the member state as permanent representatives, except members of the administrative staff and service staff.
“Other agents of the representation” means other persons who are designated by the member states and includes persons so designated who are appointed on a long-term basis to permanent organs of the International Civil Aviation Organization and members of the Air Navigation Commission.
Permanent resident
A person lawfully admitted to Canada for permanent residence in accordance the applicable provisions of the laws of Canada concerning immigration.
Political division of a foreign state
A province, state or similar division of a foreign state.
Private servant
An individual who is in the domestic service of a member of a permanent representation of a member state to the International Civil Aviation Organization and who is not an employee of the member state.
Representative
A person appointed by a political division of a foreign state to exercise a function substantially comparable to that of a consular officer within the office of that division.
Spouse
A person who:
was married to you;
was living in a civil union with you; or
was your de facto spouse.
Note
A de facto spouse is a person who, at any time in the year:
was living in a conjugal relationship with you and was the biological or adoptive parent (legally or in fact) of a child of whom you were also the parent; or
had been living in a conjugal relationship with you for at least 12 consecutive months (if you were separated for fewer than 90 days, the 12-month period is considered not to have been interrupted).
Fin de la note
Spouse on December 31
The person:
who was your spouse at the end of that day and from whom you were not living separate and apart at that time because of the breakdown of your relationship. If, on December 31, 2024, you and your spouse were separated because of the breakdown of your relationship and your separation lasted fewer than 90 days, you are considered to have had a spouse on December 31, 2024; or
who was your spouse at the time of his or her death in 2024, provided you and your spouse had not been living separate and apart for 90 days or more at that time because of the breakdown of your relationship and you did not have a new spouse on December 31, 2024.
Taxation year
Generally corresponds to a calendar year (January 1 to December 31).
Eligibility for a Québec tax exemption
If you worked for an international organization listed under Prescribed international organizations throughout a taxation year, you and certain members of your family and personnel may be exempt from Québec income tax.
Generally speaking, the following people are eligible for an exemption:
foreign officers and their employees and family members;
public servants and agents of the government of a country other than Canada, and their family members and personnel;
head officers and employees of prescribed international organizations, and their family members;
members of member states' representations to prescribed international organizations and their family members and personnel;
Under Québec's Taxation Act, you are exempt from income tax if the following conditions are met:
Your duties require you to reside in Canada.
Your country grants a similar privilege to officers of the same class from Canada or Québec.
You are not a Canadian citizen.
You do not carry on a business in Canada or perform the duties of an office or employment here other than your position with the foreign government.
You resided outside Canada before assuming your duties here.
Family members and employees living with you can also be exempt from Québec income tax if they meet the following conditions:
Your country grants a similar privilege to family members and employees of the same class of officers from Canada or Québec.
The family member was not lawfully admitted to Canada for permanent residence.
The family member does not carry on a business in Canada or perform the duties of an office or employment here.
The family member or employee is not a Canadian citizen.
The employee resided outside Canada before assuming their duties and has at no time since then carried on a business or been otherwise employed in Canada.
The exact conditions for benefitting from an exemption are defined by regulation and vary depending on the type of organization or political division of a foreign state you work for or represent.
Member of the staff of the Secretariat of the CEC other than a director, appointed and supervised by the executive director of the Secretariat
Income tax exemption
Income from an office or employment with one of the following:
the organization with which the individual performs their functions;
a governmental representation established with the organization and with which the individual performs the functions under point (a).
Other income, if the individual meets the following conditions:
The individual is required to reside in Canada because of their duties.
The individual is not performing the duties of an office or employment in Canada other than those under point (a) that they perform with the organization or a governmental representation established with the organization.
The individual does not carry on a business in Canada.
For the functions under point (b), immediately before entering upon their duties with the organization, the individual:
resided outside Canada, or
was assuming functions with another prescribed international organization and, as applicable, resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, was assuming functions with another prescribed international organization or resided outside Canada.
President of the Council, Secretary General, officer who belongs to the categories of administrators D-1, D-2 or higher, senior officer at the P-4 level or higher, permanent representative and administrative personnel.
Person recruited on an international basis who belongs to one of the categories of administrators and senior officers and any other person employed by the ICAO through a letter of appointment or a contract, other than an officer mentioned in point (a).
Income tax exemption
Income from an office or employment with one of the following:
the organization with which the individual performs their functions;
a governmental representation established with the organization and with which the individual performs the functions under point (a).
Other income, if the individual meets the following conditions:
The individual is required to reside in Canada because of their duties.
The individual is not performing the duties of an office or employment in Canada other than those under point (a) that they perform with the organization or a governmental representation established with the organization.
The individual does not carry on a business in Canada.
For the functions under point (b), immediately before entering upon their duties with the organization, the individual:
resided outside Canada, or
was assuming functions with another prescribed international organization and, as applicable, resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, was assuming functions with another prescribed international organization or resided outside Canada.
Registered with the Ministère des Relations internationals et de la Francophonie.
Not a Canadian citizen.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationals et de la Francophonie.
Not a Canadian citizen.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada.
Not legally admitted to Canada to reside permanently in Canada.
Not a Canadian citizen.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada.
Conditions for exemption
United Nations Educational, Scientific and Cultural Organization (UNESCO) – Institute for Statistics in Montréal)
Position
Exemption type
Exempt income
Director of the UNESCO Institute for Statistics or member of the staff of the UNESCO Institute for Statistics belonging to senior categories at the P-4 level or higher.
UNESCO officer assigned to the service of the UNESCO Institute for Statistics and any other person employed by the Institute through a letter of appointment or a contract.
Income tax exemption
Income from an office or employment with one of the following:
the organization with which the individual performs their functions;
a governmental representation established with the organization and with which the individual performs the functions under point (a).
Other income, if the individual meets the following conditions:
The individual is required to reside in Canada because of their duties.
The individual is not performing the duties of an office or employment in Canada other than those under point (a) that they perform with the organization or a governmental representation established with the organization.
The individual does not carry on a business in Canada.
For the functions under point (b), immediately before entering upon their duties with the organization, the individual:
resided outside Canada, or
was assuming functions with another prescribed international organization and, as applicable, resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, was assuming functions with another prescribed international organization or resided outside Canada.
Organisation internationale de la francophonie (OIF-IFDD and REPAM)
Position
Exemption type
Exempt income
Executive director and deputy director.
IFDD staff member appointed and supervised by the executive director.
Income tax exemption
Income from an office or employment with one of the following:
the organization with which the individual performs their functions;
representation established with the organization and with which the individual performs the functions under point (a).
Other income, if the individual meets the following conditions:
The individual is required to reside in Canada because of their duties.
The individual is not performing the duties of an office or employment in Canada other than those under point (a) that they perform with the organization or a governmental representation established with the organization.
The individual does not carry on a business in Canada.
For the functions under point (b), immediately before entering upon their duties with the organization, the individual:
resided outside Canada, or
was assuming functions with another prescribed international organization and, as applicable, resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, was assuming functions with another prescribed international organization or resided outside Canada.
Head of the Secretariat of the COSPAS-SARSAT Programme.
Member of the staff of the Secretariat of the COSPAS-SARSAT Programme who is employed full-time, other than the Head of the Secretariat.
Income tax exemption
Income from an office or employment with one of the following:
the organization with which the individual performs their functions;
a governmental representation established with the organization and with which the individual performs the functions under point (a).
Other income, if the individual meets the following conditions:
The individual is required to reside in Canada because of their duties.
The individual is not performing the duties of an office or employment in Canada other than those under point (a) that they perform with the organization or a governmental representation established with the organization.
The individual does not carry on a business in Canada.
For the functions under point (b), immediately before entering upon their duties with the organization, the individual:
resided outside Canada, or
was assuming functions with another prescribed international organization and, as applicable, resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, was assuming functions with another prescribed international organization or resided outside Canada.
Secretariat of the Convention on Biological Diversity (SCBD)
Position
Exemption type
Exempt income
Executive secretary and officer belonging to senior categories at the P-4 level or higher.
Officer of the United Nations assigned to the service of the SCBD, other than an officer recruited locally who is given an hourly rate.
Income tax exemption
Income from an office or employment with one of the following:
the organization with which the individual performs their functions;
a governmental representation established with the organization and with which the individual performs the functions under point (a).
Other income, if the individual meets the following conditions:
The individual is required to reside in Canada because of their duties.
The individual is not performing the duties of an office or employment in Canada other than those under point (a) that they perform with the organization or a governmental representation established with the organization.
The individual does not carry on a business in Canada.
For the functions under point (b), immediately before entering upon their duties with the organization, the individual:
resided outside Canada, or
was assuming functions with another prescribed international organization and, as applicable, resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, was assuming functions with another prescribed international organization or resided outside Canada.
Secretariat of the Multilateral Fund for the Implementation of the Montréal Protocol (SMF)
Position
Exemption type
Exempt income
Officer belonging to senior categories at the P-4 level or higher.
Other officer of the SMF, including an officer of the United Nations assigned to the service of the SMF, other than an officer recruited locally who is given an hourly rate.
Income tax exemption
Income from an office or employment with one of the following:
the organization with which the individual performs their functions;
a governmental representation established with the organization and with which the individual performs the functions under point (a).
Other income, if the individual meets the following conditions:
The individual is required to reside in Canada because of their duties.
The individual is not performing the duties of an office or employment in Canada other than those under point (a) that they perform with the organization or a governmental representation established with the organization.
The individual does not carry on a business in Canada.
For the functions under point (b), immediately before entering upon their duties with the organization, the individual:
resided outside Canada, or
was assuming functions with another prescribed international organization and, as applicable, resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, was assuming functions with another prescribed international organization or resided outside Canada.
Income from the individual's office or employment with the WADA.
The individual's other income, if they do not carry on a business or perform the duties of an office employment in Canada other than those with the WADA.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
Registered with the Ministère des Relations internationales et de la Francophonie.
Not a Canadian citizen.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada.
Required to reside in Canada because of their duties.
Immediately before entering upon their duties with the organization:
resided outside Canada; or
was assuming functions with another prescribed international organization; and
resided outside Canada immediately before entering upon their duties with that other organization, or
immediately before entering upon the individual's duties with that other organization, was assuming functions with the other prescribed international organization or resided outside Canada.
Does not carry on a business in Canada or perform the duties of an office or employment in Canada other than those with the organization.
You do not have to file an income tax return for a taxation year if all your income is tax-exempt under Québec's tax laws and regulations.
However, you may want to file one in certain situations. For example, if you are exempt from income tax and your employer withheld a Québec Pension Plan contribution or a Québec parental insurance premium from your income, you can file a return to claim a refund.
When in doubt, you should file a return. Failing to file a required return by the deadline could result in penalties and interest.
If you have already filed a return and you would like to amend it to reflect your exemption, see Amending a return.
Example – Employee of an international governmental organization who is exempt from income tax
Juno is a level P-4 senior officer with the International Civil Aviation Organization (ICAO). He wants to make property investments outside Canada, and his wife Leah wants to start working.
Would Juno's property investments and Leah's employment income be taxable?
Under section 11 of the agreement between the Québec government and the ICAO, level P-4 senior officers of the ICAO are exempt from all duties imposed on their income under the Taxation Act if they meet the following conditions:
They are required to reside in Canada because of their duties.
They do not carry on a business in Canada or perform the duties of an office or employment here other than with the ICAO or a government representation to the ICAO.
Foreign property holdings generally will not affect Juno's tax exemption, though he may have to pay income tax in the foreign country where the property is located (he can refer to the applicable tax treaty to find out how the income generated in the other country will be handled).
However, in accordance with section 13 of the agreement between the Québec government and the ICAO, Leah cannot carry on a business in Canada or perform the duties of an office or employment here. By working in Québec, she would lose her exempt status. If she is a Québec resident, she would have to pay income tax on her worldwide income from all sources under the Taxation Act.
End of example
Ineligibility for a Québec tax exemption
If you do not meet the requirements for exemption from Québec income tax at some point in the taxation year, the following apply:
You must pay income tax on your worldwide income from all sources.
You must file an income tax return.
Your income tax for the year will be calculated in proportion to the number of days in the year that you do not meet the conditions.
Your tax obligations as a non-exempt person are set out below.
If you are resident in Québec on December 31 of the year you became resident in Canada and you are not otherwise exempt, you must pay income tax on your worldwide income from all sources.
If you are not exempt from income tax, you must meet your Québec tax obligations by filing an income tax return to report your income, tax credits and deductions and calculate your Québec income tax.
By completing the return, you will see whether you are entitled to a full or partial refund of the income tax withheld on your income for the year or have a balance due.
Do you have to file a return?
Individuals who are resident in Québec on December 31 must file a federal and Québec income tax return for the taxation year. Generally speaking, you are subject to Québec income tax for a taxation year if you are resident in Québec on December 31 and you are in a situation that requires you to file an income tax return.
Situations where you have to file an income tax return include the following:
You have to pay income tax.
You want to claim a refund of income tax, contributions and premiums withheld from your income during the year.
You disposed of (sold, transferred, exchanged, donated, etc.) capital property such as a share or a building.
You want to claim a tax benefit (e.g. a tax credit).
We recommend using NetFile Québec to file your income tax return online. It's secure and easy to use, it makes filing your return easier and it speeds up processing so you get your refund faster.
If you complete your return using authorized software, you can file it using NetFile Québec or print it and mail to the following address:
Revenu Québec 3800, rue de Marly C. P. 25555, succursale Terminus Québec (Québec) G1A 1B9
My Account for individuals is a personalized online space where you can fulfill your tax obligations and manage your tax file securely and confidentially.
You can use it to view the status of your income tax return, update your information for the tax credit for childcare expenses, change your address and more.
If you have filed at least one income tax return, you will have all the information you need to log in to My Account.
Amending a return
If you filed your return and want to amend it to reflect your exemption, do not file another return. Instead, file form TP-1.R-V, Request for an Adjustment to an Income Tax Return. You can also adjust certain lines of the return online in My Account for individuals (conditions apply).
If you meet the conditions for exemption, we will issue you a notice of reassessment.
How to complete your return
See How to Complete Your Income Tax Return to find out what's new for the year and get line-by-line instructions. Read the instructions for lines 1 to 51 (information about you and your spouse) carefully and make sure the information you enter in your return is accurate.
We will use the information in your return to prepare your notice of assessment.
The following sections provide an overview of the various parts of the return. See the guide to the income tax return (TP-1.G-V) for more information.
Total income
In general, any amount that is earned, whatever its source, is income. See the guide to the income tax return (TP-1.G-V) for more information.
Net income
If not all your income is exempt, you can claim deductions on lines 201 to 260 that reduce your total income. You can claim all the deductions you meet the conditions for. The result is your net income.
Taxable income
The deductions on lines 276 to 298.2 reduce your net income. You can claim all the deductions you meet the conditions for. The result is your taxable income.
Deduction for employees of certain international organizations
You can deduct any net income you earned as an employee of the United Nations or a specialized organization related to it under the Charter of the United Nations. The deduction is equal to your employment income minus any related deductions.
If you worked for an organization established in Québec, it must have signed an agreement with the Québec government. Otherwise, you cannot deduct the income you earned for your duties in Québec.
If you are eligible for this deduction, enter it on line 297 of your return and enter 14 in box 296. If you are entitled to more than one deduction, enter the total on line 297 and 88 in box 296.
Deduction for income exempt under a tax treaty
You can deduct the total of the amounts included in your income that are exempt from income tax under a tax treaty or agreement concluded between a foreign country and Québec or Canada. For example, you can deduct a pension from a foreign country if a tax treaty or agreement so provides.
If you are eligible for this deduction, enter it on line 297 of your return and enter 12 in box 296. If you are entitled to more than one deduction, enter the total on line 297 and 88 in box 296.
Tax credits
Tax credits reduce your income tax and are based on your financial and family situation. In Québec, there are two types:
refundable tax credits
non-refundable tax credits
To calculate your family income for certain tax credits, you must include all your and your spouse's income.
Refundable tax credits
Under the Taxation Act, an amount called a refundable tax credit can be refunded in certain situations and under certain conditions. You must meet the eligibility requirements in the guide to the income tax return (TP-1.G-V) and claim the credit in your return.
A credit you may be entitled to is described below.
take a course at a qualifying educational institution,
actively look for work.
If you and your spouse on December 31 (if applicable) are tax-exempt, you cannot claim the tax credit for childcare expenses, even if the expenses were incurred so your spouse could perform one of the activities listed above.
Example – Eligibility for the tax credit for childcare expenses
Katrina and Amir paid $2,000 and $1,500, respectively, in childcare for their son Sammy for the year.
Amir is exempt from income tax for the year. He cannot claim the tax credit for childcare expenses.
Katrina is not exempt from income tax. If the expenses were incurred so that Amir, who lives with the child, could work, they are not eligible for Katrina. For example, Katrina cannot claim a tax credit if the child lives only with Amir or if Katrina lives with both of them but does not work (or perform any of the other activities listed above).
If the expenses were incurred so that Katrina could work, she can claim a tax credit for the full $3,500 that she and Amir paid. The tax credit rate will be based on her family income (the total of hers and Amir's net incomes)
Fin de l'exemple
Non-refundable tax credits
Non-refundable tax credits reduce or cancel your income tax. You must meet the eligibility requirements in the guide to the income tax return (TP-1.G-V) and claim the credit in your return.
A credit you may be entitled to is described below.
4.4.2.1 Foreign tax credit
International organizations active in Canada or elsewhere sometimes withhold contributions from their employees' salaries to fund their activities.
If you are an employee of an international organization and such a contribution was withheld from your salary, you may be able to claim a foreign tax credit to reduce your income tax, provided:
you are not exempt from Québec income tax;
you were resident in Québec on December 31 of the year you are claiming the credit for (or on the day you ceased to be resident in Canada).
Organizations generally send their employees a letter with the amount of the foreign tax credit they can claim in their federal and Québec returns.
You can also claim a foreign tax credit if you paid income tax to the government of a foreign country or of a political subdivision of a foreign country on your business or non-business income.
To claim the foreign tax credit in your Québec return, complete form TP-772-V, Foreign Tax Credit, and enclose it with your return along with Schedule E.
Other tax credits
You may be eligible for other tax credits.
To learn more, see the guide to the income tax return (TP-1.G-V).
Contributions and premiums
If you are an employee, your employer will withhold certain contributions and premiums from your salary. Others you have to pay when you file your income tax return. The most common contributions and premiums in Québec are listed below. Depending on your situation, you may have to pay one or all of them:
Québec Pension Plan contribution (withheld from your salary)
Québec parental insurance plan premium (withheld from your salary)
health services fund contribution (payable in the income tax return)
