Line 440 - Refundable Quebec abatement
The Quebec abatement is provided under the federal-provincial fiscal arrangement, instead of direct cost-sharing by the federal government. It reduces your balance owing and may even give you a refund.
If you were a resident of Quebec on December 31, 2015, 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 56 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, 2015, and the business has a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2015 - Multiple Jurisdictions, to calculate your abatement.
Completing your tax return
Multiply the amount on line 56 (basic federal tax) on Schedule 1 by 16.5%. Enter the result on line 440 on page 4 of your tax return.
If you are completing Form T2203, and if you have any income allocated to the province of Quebec, enter the amount from line 15 of this form on line 440 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 2015 - Multiple Jurisdictions
- Line 122 - Net partnership income: limited or non-active partners only
- Lines 135 to 143 - Self-employment income
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