Reporting income earned outside Québec to the MRQ

If you worked outside Québec, you must report employment income earned outside the province. Please follow the instructions below:

Check the appropriate box if you worked outside Canada.
If the income was earned in Canada and you did not receive an RL-1 slip, check the appropriate box and enclose a copy of your T4 slip with your return.
If you are in either of the above situations, complete Schedule R to find out whether you are required to pay a Québec parental insurance plan (QPIP) premium.

Income earned while you were not resident in Canada
If you were not resident in Canada throughout the year, enter the total income that you earned during the period in which you were not resident in Canada and that is not subject to Québec income tax.

If you earned no income during this period, enter “nil” in the appropriate box.

Family income
If you or your spouse on December 31, 2008 did not reside in Canada throughout the year, you must include in your family income, all of the income that you and your spouse earned, including income earned while you were not resident in Canada.

If your spouse was resident in Canada, outside Québec, you must take into account his or her income for the entire year.

Amounts earned in foreign currency
These amounts must be reported in Canadian dollars. To convert the amounts, use the exchange rate in effect at the time you earned them.

You may use the average exchange rate for the year if the amounts were received over the entire year. For information on the exchange rate, consult the Bank of Canada website.

Author: Warren Orlans

Welcome to inTAXicating. inTAXicating has been published since 2008 to provide clarity around Canadian taxation issues, primarily related to the Canada Revenue Agency. As the primary author, Warren Orlans, has over 20-year's experience in the taxation industry, 11 of them working for the Canada Revenue Agency (CRA), and 7-years working in the private sector Managing the tax departments for large financial institutions. If you have a collections, compliance or audit issue with the CRA, inTAXicating is the place you need to contact. inTAXicating works in strategic partnership with amazing accountants, tax lawyers, insolvency practitioners, mortgage brokers, debt counselling experts and much more. If you have a tax question, email it to or to

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