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Citizens
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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Découvrez notre section pour les représentants professionnels, où vous trouverez de l'information sur vos obligations et sur Mon dossier pour les représentants professionnels.Find out more
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TP-646.G-V

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A corporation, trust or partnership resident in Canada, or a person or partnership not resident in Canada but the principal source of income of which is one or more sources in Canada.

Section 1129.70

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