Line 440 - Refundable Quebec abatement

The Quebec abatement reduces your balance owing and may give you a refund.

If you were a resident of Quebec on December 31, 2016, 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 55 of Schedule 1.

If 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, or you were not a resident of Quebec on December 31, 2016, and the business has a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2016 - Multiple Jurisdictions, to calculate your abatement.

Completing your tax return

Multiply the amount on line 55 (basic federal tax) on Schedule 1 by 16.5%. Enter the result on line 440 on page 4 of your tax return.

Forms and publications

• General income tax and benefit package - Guide, return and schedules
• Schedule 1, Federal Tax (Common to all except Quebec)
• Schedule 1, Federal Tax (Quebec)
• Form T2203, Provincial and Territorial Taxes for 2016 - Multiple Jurisdictions

Related topics

• Line 122 - Net partnership income: limited or non-active partners only
• Lines 135 to 143 - Self-employment income

Date modified:

2017-01-04