Line 44000 - Refundable Quebec abatement

Calculate your abatement if you were a resident of Quebec on December 31, 2022, and you did not have a business with a permanent establishment outside Quebec.

If one of the following applies to you, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your abatement:

• 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

• You were not a resident of Quebec on December 31, 2022, and the business has a permanent establishment in Quebec

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 44000 - Refundable Quebec abatement

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