Because you are a resident of Quebec and can access Quebec government services (hospital, police, health insurance, etc) the income tax you pay while being employed outside Quebec, can be transferred back to your own province, Quebec. This link to Revenue Quebec will explain in more details what the transfer is about: TRANSFERABLE PORTION OF THE INCOME TAX WITHHELD FOR ANOTHER PROVINCE.
You would not necessarily get 55% of income tax return from Alberta.
The income tax you pay for working outside Quebec can be transferred back so that you can benefit from Quebec government services. That is the purpose of the 45% transfer. The other 55% stays in the other province.
Thank you for choosing TurboTax
