Tax glossary

TP-1 return

Short answer

The TP-1 is the Québec personal income tax return, filed with Revenu Québec in addition to the federal T1.

Last reviewed: August 20, 2026

Key facts

Category	Returns & filing
Also known as	Québec income tax return
Filed with	Revenu Québec
Who files	Individuals resident in Québec on December 31
Deadline	April 30, matching the T1; June 15 for the self-employed
Filed alongside	The federal T1
Authority	Revenu Québec

What it means in practice

Québec is the only province that administers its own personal income tax, so residents file two returns each year: the T1 with the CRA and the TP-1 with Revenu Québec. The TP-1 uses its own schedules, its own credit structure and its own slips — an RL-1 rather than a T4, for example. Figures flow between the two returns but rarely match line for line, because Québec treats several items (medical expenses, childcare, union dues) differently. Both returns share the April 30 deadline, or June 15 where business income is reported.

Two returns, two sets of rules

Québec is the only province that collects its own personal income tax, so residents file twice. The returns share most income figures, but the credits do not line up — Québec has its own rates, its own brackets, and credits with no federal equivalent, including for childcare, home support and certain medical expenses. Where the two most often diverge in practice is on a federal adjustment. If the CRA reassesses your T1, Revenu Québec does not automatically follow: a corresponding provincial adjustment usually has to be requested, and a refund on one side can sit alongside an untouched balance on the other. Residency on December 31 decides which province taxes you, even if you earned most of the year's income elsewhere.

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FAQ

I worked in Ontario but live in Québec. Where do I file?

You file a Québec provincial return, because residency on December 31 governs. Where tax was withheld for the wrong province — common with an out-of-province employer — a transfer of the withheld amount can be requested so it is credited where it is owed.

Does the CRA send my information to Revenu Québec?

The two authorities exchange information, but they assess independently. An adjustment accepted federally is not automatically applied provincially, so a correction usually has to be filed with both. This is the single most common gap we see on amended Québec returns.

Sources

Need this applied to your situation?

A definition only gets you so far. Talk to a Montréal CPA about what this means for your return — in English or French.

Contact (438) 375-3649