Tax🇨🇦 Québec City, Canada

Two returns, residency by ties, and the credits only Quebec has

Quebec is the only province that administers its own income tax, so you file two returns every year rather than one. Canada taxes residents on worldwide income, and residency is determined by residential ties rather than a day count. Quebec's combined rates are among the highest in the country, offset by a set of provincial benefits — subsidised childcare, the lowest university fees in Canada for residents — that no other province matches.

Total cost
Filing is free through certified software, which handles both returns from one set of entries. Quebec's combined rates are among the highest in Canada, against subsidised childcare and the lowest university fees in the country for residents. Sales tax is 5% GST plus 9.975% QST.
Time needed
Filing both returns online takes an evening once every slip has arrived. A first return with a mid-year arrival date or foreign income is worth paying someone for.
Validity
Annual, on a calendar-year basis, both returns due 30 April.
Verified
August 2026
High confidence·Tax residents of Canada living in Quebec. Federal tax is filed with the Canada Revenue Agency and Quebec tax separately with Revenu Québec, whose head office is in this city. General information, not advice.

Before you start

  • Social Insurance Number
  • T4 and Relevé 1 slips from employers — you receive both for the same job
  • Records of foreign income and foreign property
  • A determination of the date you became a tax resident

Step-by-step

  1. 1

    Establish the date you became a tax resident

    Canadian tax residency turns on residential ties — a home, a spouse, dependants, then secondary ties like bank accounts and a driving licence — rather than a day count. Your first return covers only the part of the year after that date, and getting the date right shapes everything else.

    OnlineWho: You
  2. 2

    File both returns every year, federal and Quebec

    A federal return to the Canada Revenue Agency and a separate provincial return to Revenu Québec, on different forms with different credits. Certified software carries the data across from one set of inputs. Both are due 30 April for most people.

    OnlineWho: YouBy 30 April
  3. 3

    Expect two slips for every source of income

    Quebec employers issue a federal T4 and a provincial Relevé 1 for the same employment. Banks and universities issue matching pairs too. The Quebec return cannot be completed without the RL slips, and they often arrive separately and later.

    Via employerWho: YouFebruary–March
  4. 4

    Report foreign property above the threshold on form T1135

    Residents holding specified foreign property costing more than CAD 100,000 in total must file this federally each year. Penalties for non-filing are severe and applied per year, and they are not waived for not knowing.

    OnlineWho: You
  5. 5

    Claim the Quebec-only credits, starting with the solidarity credit

    The solidarity tax credit, the work premium and childcare credits are all handled on the Quebec return and have no federal equivalent. The solidarity credit's housing component requires the RL-31 slip your landlord is obliged to issue — ask for it in February.

    OnlineWho: You
  6. 6

    Understand that you have no RRSP room in year one

    RRSP contribution room is based on the previous year's Canadian earned income, so a newcomer has none in the first year. TFSA room starts from the year you became a resident. Plan the first year's saving around that rather than around a Canadian colleague's advice.

    OnlineWho: You

Documents you’ll need

  • Social Insurance Number
  • T4 and Relevé 1 slips
  • Records of foreign income, accounts and property
  • RL-31 slip from your landlord, for the solidarity credit
  • Receipts for medical expenses, childcare and tuition

Things most newcomers don’t know

Quebec is the only province where you file two income tax returns.

Everywhere else, provincial tax is calculated on the federal return and collected by the Canada Revenue Agency. Quebec administers its own, so residents file separately with Revenu Québec using different forms and a different credit set. Software carries the data across, so it is not double the work — but it is double the slips, deadlines and correspondence, and every general piece of Canadian tax writing quietly assumes one return.

Source: Revenu Québec

The solidarity tax credit needs an RL-31 from your landlord, and tenants routinely miss it.

Quebec's solidarity credit has a housing component, and claiming it requires the RL-31 slip landlords must issue to tenants each year. Many tenants never receive one, never ask, and quietly forgo money they are entitled to. The obligation is the landlord's; a February email usually produces it.

Source: Revenu Québec

The high rates buy things that materially change a family budget here.

Quebec's combined income tax is among the heaviest in Canada. It also funds reduced-contribution childcare, parental leave through its own provincial plan, and university tuition for residents that is the lowest in the country by a wide margin. Comparing Quebec's marginal rate against Alberta's without pricing childcare and tuition produces a badly wrong answer for anyone with children.

Source: Revenu Québec

Canadian tax residency is decided by ties, not by counting days.

People arrive expecting a 183-day rule. There is one, but it is a secondary test. The primary test is residential ties — where your home is, where your spouse and dependants are, then bank accounts and a driving licence. You can become a Canadian tax resident well before day 183, and worldwide income is taxable from that date.

Source: Canada Revenue Agency

Common mistakes to avoid

  • Filing only the federal return and not realising Quebec requires its own.
  • Missing Relevé slips and being unable to complete the provincial return.
  • Never asking the landlord for an RL-31 and forgoing the solidarity credit.
  • Assuming a 183-day rule determines when you became a tax resident.
  • Planning an RRSP contribution in your first year, when you have no room.
  • Comparing Quebec's tax rate against another province's without pricing childcare and tuition.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.

Make it your personal checklist

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Sources

Last verified August 2026. Government processes change — always confirm critical details against the official source before acting.