Line 43800 – Tax transfer for residents of Quebec

Note: Line 43800 was line 438 before tax year 2019.

Residents of Quebec on December 31, 2021

If you earned income, such as employment income, outside Quebec during the year, tax may have been deducted for a province or territory other than Quebec. Enter, on line 43800 of your federal return, the transfer amount (up to the maximum) and claim the same amount on line 454 of your Revenu Québec Income Tax Return.

You can transfer to the Province of Quebec up to 45% of the income tax shown on information slips issued to you by payers outside Quebec. 

Notes

If you and your spouse or common-law partner jointly elected to split pension income, your calculation of the transfer for line 43800 may be impacted. If you are the one receiving the transfer (amount reported on line 11600 of your return), you can include the income tax added on line 43700 of your return relating to the split-pension amount in your calculation of the transfer for line 43800.

If you are the one doing the transfer (claiming a deduction on line 21000 of your return), do not include the corresponding income tax transferred to your spouse or common-law partner on line 43700 of their return in the calculation of the transfer for line 43800.

Completing your tax return

Enter the transfer amount (up to the maximum) on line 43800 of your federal return and on line 454 of your Revenu Québec Income Tax Return. If the taxable income on your Revenu Québec Income Tax Return is zero, no transfer is necessary.

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