Line 42800 – Provincial or territorial tax

Complete Form 428 for your province or territory of residence to calculate your provincial or territorial tax.

Completing your tax return

If you were not a resident of Quebec on December 31, 2023

Use Form 428 to calculate your provincial or territorial tax if one of the following applies:

• You were a resident of a province or territory in Canada (other than Quebec) at the end of the year
• You were a non-resident of Canada in 2023 and any of the following applies:
  • You earned income from employment in a province or territory in Canada (other than Quebec)
  • You received income from a business with a permanent establishment only in a province or territory in Canada (other than Quebec)

Complete the provincial or territorial tax form for the province or territory you were a resident of on December 31, 2023.

Attach a copy of the completed Form 428 to your paper return.

You may need to complete provincial or territorial schedules, or the provincial or territorial worksheet to calculate your provincial or territorial tax.

Enter your provincial or territorial tax on line 42800 of your return.

If you had income from a business

Complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, instead of Form 428, if both of the following apply:

• You resided in a province or territory of Canada on December 31, 2023 (or the date you left Canada if you emigrated in 2023)
• All or part of your 2023 business income (including income received as a retired, inactive, or limited partner) was earned and can be allocated to a permanent establishment outside of that province or territory, or outside Canada

You also must complete Form T2203 if both of the following apply:

• You were a non-resident of Canada throughout 2023
• You were carrying on business in more than one province or territory in Canada or were receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory in Canada

Attach a copy of the completed Form T2203 to your paper return. 

If you were a resident of Quebec on December 31, 2023

If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province outside Quebec, use Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your taxes for the provinces and territories of Canada other than Quebec.

Attach a copy of the completed Form T2203 to your paper return.

To calculate your tax for Quebec, complete a provincial income tax return for Quebec.

Forms and publications

• Income Tax Package
• Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Related topics

• Provincial and territorial tax and credits for individuals 
• Line 42000 – Net federal tax