TP-22-V/TP-25-V - Québec Multiple Jurisdiction Workchart
TP-22-V Income Tax Payable by an Individual Who Carries on a business in Canada, outside Québec
This form is for the use of an individual who, on the last day of a taxation year subsequent to 1997, was resident in Québec and who, during the year, carried on one or more business in Canada whose total income (or a portion thereof) was attributable to an establishment located outside Québec. You are not required to complete this form if all the business operated at a loss during the year.
This form is for the use of an individual who, on the last day of a taxation year subsequent to1997, was resident in Canada, outside Québec, and who, during the year, carried on one or more business whose total income (or a portion thereof) was attributable to an establishment located in Québec.
No Québec income tax is payable where, because of losses sustained during the taxation year, the income earned in Québec (line 12) is equal to or less than 0.