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.

Note

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.

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