Key takeaways
- Resident in Quebec on December 31? File a federal return and a Quebec return (TP-1)
- Both returns are due April 30; June 15 if you or your spouse ran a business, but pay by April 30
- Quebec slips are called RL slips (RL-1 for jobs, RL-3 for investment income, RL-31 for tenants)
- Quebec residents get a 16.5% federal abatement that lowers federal tax
- Claim the solidarity tax credit by completing Schedule D of your Quebec return
Why do Quebec residents file two tax returns?
In every other province, one federal return also calculates your provincial tax. Quebec is different. Revenu Québec runs its own income tax, so you send it a separate return.
Revenu Québec says that if you were resident in Quebec on December 31 of a tax year, you must file a return with both the Quebec and federal governments. This is true for newcomers from abroad and for people who moved from another province.
| Return | Who runs it | Main form | Slips you use |
|---|---|---|---|
| Federal | Canada Revenue Agency (CRA) | T1 Income Tax and Benefit Return | T4, T5, T2202 and other T slips |
| Quebec | Revenu Québec | TP-1, Income Tax Return | RL-1, RL-3, RL-31 and other RL slips |
Both returns use the calendar year, January 1 to December 31. If you are new to Canadian taxes, start with our first tax return guide. Then come back here for the Quebec parts.
What income does Quebec tax in your arrival year?
Revenu Québec says that you generally become a Quebec resident for tax purposes on the date you arrive if you are a refugee, a new permanent resident, or a person with approval-in-principle from Immigration, Refugees and Citizenship Canada (IRCC).
- From your arrival date: Quebec taxes your world income from all sources.
- Before your arrival date: you are treated like a person who was not resident in Canada for that part of the year.
- Deemed resident: if, in the same year, you stayed in Quebec for a total of 183 days or more before you became a resident, you are treated as a resident for the whole year.
- Moved from another province: if you live in Quebec on December 31, Quebec taxes your world income for the whole year.
On your return, enter the date you arrived in Canada. Revenu Québec reminds new residents to do this. The federal rules work in a similar way; see our tax residency checker.
When are the Quebec tax deadlines?
- Filing deadline: April 30. If you arrived in 2026, your 2026 Quebec return is due April 30, 2027.
- Self-employed (you or your spouse): you have until June 15 to file.
- Payment: any balance owing is due April 30, even if you file by June 15. Revenu Québec charges interest after that date.
- Weekend rule: if a deadline falls on a Saturday or Sunday, it moves to the next business day.
Revenu Québec says to file on time even if you cannot pay in full, to avoid a late-filing penalty. It also says it generally has three years from your notice of assessment to review your return, so keep your RL slips and receipts. The federal deadlines are the same dates; see our deadlines and penalties guide.
What are RL slips?
RL slips are the Quebec version of T slips. You usually get both: a T slip for your federal return and an RL slip for your Quebec return. Revenu Québec lists these main slips:
| Slip | Who sends it | What it shows |
|---|---|---|
| RL-1 | Your employer | Employment income and amounts taken off your pay |
| RL-3 | Your bank or other financial institution | Investment income |
| RL-5 | Organizations that pay benefits | Benefits such as social assistance |
| RL-8 | An educational institution | An amount for post-secondary studies you may claim for a dependent child |
| RL-24 | Daycare service | Childcare expenses you paid |
| RL-31 | Your landlord | Information you need for the housing part of the solidarity tax credit |
| RL-32 | Your financial institution | Taxable amounts from a first home savings account (FHSA) |
Tenants should watch for the RL-31. Without it, you may not get the full solidarity tax credit.
How much Quebec income tax will you pay in 2026?
Quebec tax is charged on taxable income at these rates for 2026 (Revenu Québec):
| Taxable income (2026) | Quebec rate |
|---|---|
| $54,345 or less | 14% |
| More than $54,345, up to $108,680 | 19% |
| More than $108,680, up to $132,245 | 24% |
| More than $132,245 | 25.75% |
Worked example (before credits): taxable income of $60,000 in 2026. The first $54,345 × 14% = $7,608.30. The next $5,655 × 19% = $1,074.45. Quebec tax before credits = $8,682.75. Credits then lower this amount.
The federal Quebec abatement
Because Quebec runs some programs that Ottawa runs elsewhere, Quebec residents get a refundable abatement on the federal return (line 44000). Finance Canada describes it as 16.5% of basic federal tax. For example, if your basic federal tax is $4,700, the abatement is $4,700 × 16.5% = $775.50. The CRA says you can claim it if you lived in Quebec on December 31 and did not have a business with a permanent establishment outside Quebec. Tax software does this for you. To compare total rates, use our marginal tax rate calculator.
How does the solidarity tax credit work for newcomers?
The solidarity tax credit is a refundable Quebec credit for low- and middle-income families. It has three parts: a housing part, a Quebec sales tax (QST) part, and a part for people living in northern villages.
For the payment period July 2026 to June 2027, Revenu Québec looks at your situation on December 31, 2025. You may be eligible if, on that date:
- you were 18 or older (or younger with a spouse, a child living with you, or emancipated status);
- you were resident in Quebec; and
- you or your spouse was a Canadian citizen, a permanent resident or protected person, or a temporary resident who had lived in Canada for the last 18 months.
You are not eligible if you (and your spouse, if you have one) were refugee protection claimants on December 31, 2025. Your family income must also be below a cap set on Revenu Québec’s calculation page.
How to claim it
New residents must complete Schedule D of their Quebec return. Revenu Québec says if you became a resident in 2025, you claim the July 2026 to June 2027 credit on Schedule D of your 2025 return. Other filers can also claim through Revenu Québec’s My Account online service. If you do not claim it with Schedule D or online, you receive only the basic amount (and any spousal amount) of the QST part. As a rule, you must also register for direct deposit.
| Your yearly credit | How it is paid (2026–2027) |
|---|---|
| $240 or less | Once, in July |
| $241 to $799 | Four times: July, October, January, April |
| $800 or more | Every month, July to June |
These bands come from Revenu Québec’s payment table. Its text words the middle band slightly differently (“more than $241 but less than $799”), so check the amount on your notice of determination. Payments are made in the first five days of the month.
Example: a yearly credit of $600 is paid in four payments of $150. Forgot to claim? Revenu Québec allows a claim until December 31 of the fourth year after the year in question.
How do you file your Quebec return?
- Software: Revenu Québec publishes a list of software authorized for the TP-1. It says first-time filers can use authorized software. For 2025 returns the list included products such as H&R Block Online, StudioTax, TaxTron, TurboTax, UFile and Wealthsimple Tax. Some of these products, such as Wealthsimple Tax, are also on the CRA’s certified list, so one product can prepare both returns. Check each provider’s terms.
- Free help: if your income is modest and your taxes are simple, a volunteer clinic can prepare both returns. In Quebec the program is called the Income Tax Assistance – Volunteer Program. See our free tax clinics guide.
- Paper: you can still file by mail.
For software choices, see our tax software comparison. Both governments use your returns to set benefits, so file both every year.
Common mistakes newcomers make in Quebec
- Filing only the federal return. Quebec will not see it. You need a separate TP-1.
- Missing the arrival date. Without it, your tax and credits may be wrong.
- Skipping Schedule D. New residents lose part of the solidarity tax credit.
- No RL-31 as a tenant. Ask your landlord for it if it does not arrive.
- No direct deposit with Revenu Québec. As a rule, you must be registered for direct deposit to receive the solidarity credit. Revenu Québec has its own direct deposit registration, separate from the CRA.
- Using the wrong address province. If you moved to Quebec during the year, your province of residence is where you lived on December 31.
Common questions
Do I file a Quebec return if I arrived in December?
Is the Quebec deadline the same as the federal one?
Who can get the solidarity tax credit?
I am a refugee claimant. Can I get the solidarity tax credit?
Can one software product do both returns?
Sources
- Revenu Québec: Income tax return for new residents
- Revenu Québec: Entering Québec
- Revenu Québec: Deadline for filing your income tax return
- Revenu Québec: Income tax rates (2026 and 2025)
- Revenu Québec: What are RL slips?
- Revenu Québec: Eligibility for the solidarity tax credit
- Revenu Québec: Claiming the solidarity tax credit
- Revenu Québec: Payment of the solidarity tax credit
- Revenu Québec: Software authorized for filing the personal income tax return
- CRA: Line 44000, Refundable Quebec abatement
- Finance Canada: Quebec Abatement
- CRA: Newcomers to Canada (immigrants)