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Level 2
June 3, 2020
Solved

Moving from Quebec to Ontario in 2019

  • June 3, 2020
  • 3 replies
  • 13 views

Client moved from Quebec to Ontario in 2019 and became an Ontario residence.

He had a T4A slip (box 105 schoolarship - but he didn't had T2202 slip)  and rental income from Quebec. All other income were from Ontario. 

For my understanding, client only has to file Federal and Ontario tax return since he is an Ontario residence at year end. He has no obligation to file Quebec tax although he received T4A and rental income from Quebec.

Could anyone clarify my rationale? Thank you so much. 

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Best answer by janisbossenberry

That is correct.  In Canada, we file returns based upon our residence at December 31, 2019. 

3 replies

Level 7
June 3, 2020

That is correct.  In Canada, we file returns based upon our residence at December 31, 2019. 

Level 3
June 3, 2020
One possible way to save taxes (provincial anyway) is to file the rental income on the Quebec provincial return.  I know that if you have business income in a different province, you would file that income in the province the business is located in.  Federally, yes, it would be filed according the  the province of residency but if you can file rental (a business?) in Quebec and the balance of your income in Ontario, you might be able to save a bit of taxes.
Level 2
June 3, 2020

If he gets a T2202 slip as a full-time student in 2019 then the scholarship income is tax free.

Also, the rental income is not taxable in Quebec unless it is business income attributable to an establishment there.

9130347028092726
Level 3
July 23, 2020

As Your province of residence is Ontario as of Dec 31, 2019 everyone is right,

You  just needs to file the Federal return......

 

However if the rental income is managed by someone as a business then he would need to deal with TVQ / TPS as a business but would not file a TP!. like a Chalet at Tremblant as an example.

 

One thing to note as a landlord with properties in  Quebec you should still file an RL-31 for your tenants so they can claim their solidarity tax credit.  

A receipt like in most of the country is not enough in Quebec.