Line 438 - Tax transfer for residents of Quebec
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Line 438 - Tax transfer for residents of Quebec
If you were a resident of Quebec on December 31, 2016, and you earned income, such as employment income, outside Quebec during 2016, tax may have been deducted for a province or territory other than Quebec.
You can transfer to the province of Quebec up to 45% of the income tax shown on information slips issued to you by payers outside Quebec.
Example
If your T4 issued to you by a payer outside Quebec shows an amount of $4,000 of "income tax deducted", report this amount on line 437. To transfer an amount to the province of Quebec, multiply $4,000 by 45% and report up to $1,800 on line 438 of your federal tax return, and on line 454 of your provincial income tax return for Quebec.
Note
If you or your spouse or common-law partner elected to split pension income and you are the receiving spouse or common-law partner, include in the calculation of the transfer only the part of the income tax added on line 437 relating to the split-pension amount. If you are the transferring spouse or common-law partner, do not include the part of the income tax subtracted on line 437 relating to the split-pension amount.
Completing your tax return
Report on line 438 of your federal return and on line 454 of your provincial income tax return for Quebec the transfer amount (up to the maximum). If the taxable income on your provincial income tax return for Quebec is zero, no transfer is necessary.
Forms and publications
- General income tax and benefit package - Guide, return and schedules
- Form T1032, Joint Election to Split Pension Income
Related topics
- Date modified:
- 2017-01-04