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, 2021, 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, 2021, 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.

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