Line 428 – Provincial or territorial tax

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

Completing your tax return

If you were not a resident of Quebec on December 31, 2016

If you were not a resident of Quebec on December 31, 2016, use Form 428 to calculate your provincial or territorial tax. Attach a copy to your paper return. Be sure to complete the provincial or territorial tax form for the province or territory of which you are a resident on December 31, 2016. Some individuals may need to complete provincial or territorial schedules S2, S11, or the provincial or territorial worksheet in order to correctly calculate their provincial or territorial tax. Enter your provincial or territorial tax on line 428 of your return.

If you had income from a business

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 outside your province or territory of residence, complete Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions, instead of completing Form 428. Attach a copy to your paper return.

If you were a resident of Quebec on December 31, 2016

If you were a resident of Quebec on December 31, 2016, line 428 applies to you only if you had a business with a permanent establishment outside Quebec. If that is the case, use Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions, to calculate your tax for provinces and territories other than Quebec. Attach a copy to your paper return. To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.

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