Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.


Business Income or Capital Gains?

Are you involved in electronic commerce? Do you actively speculate on the stock market? Do you repeatedly sell your personal residences? If you engage in such activities with a view to making a profit, we consider that you are carrying on a business. Any income from such a business must be reported as business income, not as capital gains.

For more information, see the publication Business and Professional Income (IN-155-V).

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter