Line 440 - Refundable Quebec abatement

The Quebec abatement is provided under the federal-provincial fiscal arrangement, in place 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, 2011, 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 51 of Schedule 1.

If you had a business with a permanent establishment outside Quebec, or you were not a resident of Quebec on December 31, 2011, and you had a business with a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2011 -  Multiple Jurisdictions, to calculate your abatement.

Completing your tax return

Multiply the amount on line 51 (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.

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 2011 - Multiple Jurisdictions

Related topics

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