Line 42800 – Provincial or territorial tax

Note: Line 42800 was line 428 before tax year 2019.

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, 2021

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

Complete the provincial or territorial tax form for the province or territory you were a resident of on December 31, 2021.

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

You may need to complete provincial or territorial schedules S2, S11, 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 also must complete Form T2203 if both of the following apply:

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

If you were a resident of Quebec on December 31, 2021

If you had income from a business (including income received as a retired, inactive or limited  partner) and the business has a permanent establishment 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.

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