Taxpayer residing in province other than Quebec but operating a business in Quebec

My client is an Ontario resident who operated a business in Quebec. Is he entitled to the Quebec amount for dependent children? Does he have to contribute to the health services fund?

If a taxpayer is a resident of a province other than Quebec on December 31 but operates a business in Quebec, his income earned in Quebec is subject to taxation in that province. The amount of tax to pay is proportionate to the income earned in Quebec, in relation to what his income would have been had he been a Quebec resident on the last day of the taxation year. It is then necessary to fill out form TP-25.

Non refundable tax credits such as the dependent children amount may be claimed.

Since the taxpayer is not a Quebec resident on December 31, he does not have to contribute to the health services fund.