Income Earned in Quebec Income Tax Remission Order, 1982 (SOR/83-96)

3 Remission is hereby granted to any individual who did not reside in Canada at any time in a taxation year, in respect of his income in that taxation year, of income tax in an amount equal to the amount by which

• (a) the income tax paid or payable under the Act by that individual in respect of that taxation year,

exceeds

• (b) the income tax that would have been payable by that individual in respect of that taxation year if, for the purpose of determining his income earned in that year in the Province of Quebec, section 2602 of the Regulations read as follows:

  • “2602 (1) Except as provided in subsection (2), where an individual did not reside in Canada at any time in a taxation year, his income earned in the taxation year in a particular province is the aggregate of

    • (a) that part of the amount of his income from an office or employment that is included in computing his taxable income earned in Canada for the year by virtue of subparagraph 115(1)(a)(i) of the Act that is reasonably attributable to the duties performed by him in the province;

    • (b) his income for that year earned in the province as determined in the manner set forth in section 4 of the Income Earned in Quebec Income Tax Remission Order, 1982;

    • (c) his income for that year from carrying on business earned in the province, determining as hereinafter set forth in this Part; and

    • (d) the taxable capital gains in the province included in computing his taxable income earned in Canada for the year by virtue of subparagraph 115(1)(a)(iii) of the Act from dispositions of property each of which was a disposition of a property or an interest therein that was

      • (i) real property situated in the province or an option in respect thereof, or

      • (ii) any other capital property used by him in carrying on a business in the province,

      determined as hereinafter set forth in this Part.

  • (2) Where the aggregate of the amount of an individual’s income as determined under subsection (1) for all provinces for a taxation year exceeds his income described in subsection 115(1) of the Act, the amount of his income earned in the taxation year in a particular province shall be that proportion of his income so described that the amount of his income earned in the taxation year in the province as determined under subsection (1) is of the aggregate of all such amounts.

  • (3) Where, in a taxation year, a non-resident individual has disposed of real property situated in a particular province or an interest therein, or an option in respect thereof, any taxable capital gain from such disposition shall be a taxable capital gain in that particular province.

  • (4) Except as provided in subsection (5), where, in a taxation year, a non-resident individual has disposed of any capital property, other than property referred to in subsection (3), used by him in carrying on a business in Canada, the proportion of any taxable capital gain from such disposition that

    • (a) his income for the year from carrying on that business in a particular province

    is of

    • (b) his income for the year from carrying on that business in Canada,

    shall be a taxable capital gain in the particular province.

  • (5) Where in a taxation year a non-resident individual

    • (a) had no permanent establishment in Canada, and

    • (b) disposed of any capital property, other than property referred to in subsection (3), used by him in a previous year in carrying on a business in Canada,

    the proportion of any taxable capital gain from such disposition that

    • (c) his income from carrying on that business in a particular province for the last preceding taxation year in which he had income from carrying on that business in a province

    is of

    • (d) his income for the year referred to in paragraph (c) from carrying on that business in Canada,

    shall be a taxable capital gain in the particular province.”