Line 43800 - Tax transfer for residents of Quebec

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

If you were a resident of Quebec on December 31, 2019, and 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 provincial income tax return for Quebec.

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. 

Example

If your T4 issued to you by a payer outside Quebec shows an amount of $4,000 of "income tax deducted", report this amount on line 43700 of your federal return. To transfer an amount to the province of Quebec, multiply $4,000 by 45% and report up to $1,800 on line 43800 of your federal tax return, and on line 454 of your provincial income tax return for Quebec.

Note

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

Report on line 43800 of your federal return and on line 454 of your provincial income tax return for Quebec the transfer amount (up to the maximum). If the taxable income on your provincial income tax return for Quebec is zero, no transfer is necessary.

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