Line 44000 – Refundable Quebec abatement

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

Calculate your abatement if you were a resident of Quebec on December 31, 2022, and you did not have a business with a permanent establishment outside Quebec.

If one of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for 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, 2022, and the business has a permanent establishment in Quebec

Completing your tax return

Enter the result from Part 2 of Form T2203 on line 44000 of your return.

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Related topics

• Line 12200 – Net partnership income (limited or non-active partners only)
• Lines 13499 to 14300 – Self-employment income