This article describes accessing the TP1 module in ProFile, if the taxpayer resided in any province other than Quebec as of December 31st but owned a business in Quebec.
Access the TP1 module in ProFile without changing the province of residence
- On the Info page, enter the Province of residence as of December 31st.
- Enter Quebec under Province of self-employment.
- Open form T2203 (Multiple Jurisdictions) and allocate the business income to the Quebec jurisdiction.
After the business income has been allocated to the Quebec jurisdiction, the TP1 module will be accessible.
Taxes payable in Quebec will be calculated on form TP25 (Income Tax Payable By an Individual Resident in Canada, Outside Quebec, Who Carries on a Business in Quebec).
Complete the TP25 form
Taxpayers who live outside Quebec, but who carry on a business with income attributable to an establishment located in Quebec, must pay tax on revenue earned in Quebec.
Calculate the amount of tax due using the form TP25. Amounts on this form flow from the federal form T2203.
ProFile automatically checks box 403 on the TP1 return and transfers the amount payable to line 419 of the TP1 general return.
Determine NetFile eligibility
Review the Revenu Québec article Are You Required to File an Income Tax Return? to determine if the return is eligible for NetFile.