Line 44000 - Refundable Quebec abatement

Note: Line 44000 was line 440 before tax year 2019.

If you were a resident of Quebec on December 31, 2019, and you did not have a business with a permanent establishment outside Quebec, your refundable Quebec abatement is 16.5% of the basic federal tax on line 53 of your return.

If one of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for 2019 - Multiple Jurisdictions, to calculate your abatement:

  • you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec
  • you were not a resident of Quebec on December 31, 2019, and the business has a permanent establishment in Quebec.

Completing your tax return

Multiply the amount on line 53 (basic federal tax) on your return by 16.5%. Enter the result on line 44000 of your return.

Note

If you are completing Form T2203, and if you have any income allocated to the province of Quebec, enter the amount from line 15 of this form on line 44000 of your return.

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