ARCHIVED - 1995 General Income Tax Guide
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ARCHIVED - Lines 438 and 440 - For residents of Quebec only
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Line 438 - Tax deducted transfer
If, during 1995, you earned income outside Quebec, such as employment income, tax may have been deducted for a province or territory other than Quebec. However, if you should be using the Quebec income tax return as explained on page 5, you owe your provincial tax to Quebec. You can transfer, to the Province of Quebec, up to 45% of the income tax deducted on your information slips that employers and other payers outside Quebec issued.
Complete the following chart to calculate the maximum amount you can transfer. If the taxable income on your federal return (line 260) is zero, no transfer is necessary.
Line 440 - Refundable Quebec abatement
The Quebec abatement is provided instead of direct cost-sharing by the federal government under the federal-provincial fiscal arrangement. It reduces your federal income tax and may even give you a refund.
If you did not have a business with a permanent establishment outside Quebec, your refundable Quebec abatement is 16.5% of either line 15 or line 26 of Schedule 1, whichever is applicable.
If you had income from a business with a permanent establishment outside Quebec, use Form T2203, Calculation of Tax for 1995 ¾ Multiple Jurisdictions, to calculate your abatement.
- Date modified:
- 2002-02-04