Client moved from Quebec to Ontario in 2019 and became an Ontario residence.
He had a T4A slip (box 105 schoolarship - but he didn't had T2202 slip) and rental income from Quebec. All other income were from Ontario.
For my understanding, client only has to file Federal and Ontario tax return since he is an Ontario residence at year end. He has no obligation to file Quebec tax although he received T4A and rental income from Quebec.
Could anyone clarify my rationale? Thank you so much.
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If he gets a T2202 slip as a full-time student in 2019 then the scholarship income is tax free.
Also, the rental income is not taxable in Quebec unless it is business income attributable to an establishment there.
As Your province of residence is Ontario as of Dec 31, 2019 everyone is right,
You just needs to file the Federal return......
However if the rental income is managed by someone as a business then he would need to deal with TVQ / TPS as a business but would not file a TP!. like a Chalet at Tremblant as an example.
One thing to note as a landlord with properties in Quebec you should still file an RL-31 for your tenants so they can claim their solidarity tax credit.
A receipt like in most of the country is not enough in Quebec.