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For the tax year that you leave Canada, use the general income tax and benefit package for the province or territory where you resided on the date you left Canada.

If you were a resident of Quebec before you left Canada and you want information on filing a Quebec tax return, visit Revenu Québec.

If you receive certain types of income from Canada after you leave, the Canadian payer has to withhold non‑resident tax on the income and send it to the Canada Revenue Agency.

This tax withheld is usually your final tax obligation to Canada on the income.

These schools offer an excellent quality of education with Canadian teachers, administrative staff and learning materials.

However, you could benefit from choosing to elect under section 217 on your return.

For more information, go to Electing under section 217.

As a Quebec emigrant, you claim the amount of your overpayment, if any, on page 4 of your return by writing code 5552 above line 437, and entering the amount of the overpayment to the right of this code. In addition, you can claim these credits in full for eligible fees and expenses paid in 2016 that relate to the part of the year that you were not a resident of Canada if the Canadian source income you are reporting for the part of the year that you were not a resident of Canada represents 90% or more of your net world income for that part of the year.

However, the total amount you can claim for each tax credit cannot be more than the amount you could have claimed if you were a resident of Canada for the whole year.

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