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 determine your provincial or territorial tax.

Completing your tax return

If you were not a resident of Quebec on December 31, 2019

If you were not a resident of Quebec on December 31, 2019, use Form 428 to calculate your provincial or territorial tax if one of the following applies:

  • You were a resident of a Canadian province or territory (other than Quebec) at the end of the year.
  • You were a non-resident of Canada in 2019, and any of the following applies:
    • You earned income from employment in a Canadian province or territory (other than Quebec).
    • You received income from a business with a permanent establishment in a Canadian province or territory (other than Quebec).

Attach a copy of the completed Form 428 to your paper return. Be sure to complete the provincial or territorial tax form for the province or territory you were a resident of on December 31, 2019.

Some individuals may need to complete provincial or territorial schedules S2, S11, or the provincial or territorial worksheet to calculate their 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 2019 – Multiple Jurisdictions, instead of Form 428, if either of the following applies to you:

  • You resided in a province or territory of Canada on December 31, 2019 (or the date you left Canada if you emigrated in 2019) and all or part of your 2019 business income (including income received as a retired, inactive, or limited partner) for the year was earned and can be allocated to a permanent establishment outside of that province or territory, or outside Canada.
  • You were a non-resident of Canada throughout 2019 carrying on business in more than one province or territory in Canada or 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, 2019

If you were a resident of Quebec on December 31, 2019, line 42800 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 of Canada other than Quebec. Attach a copy of the form to your paper return. To calculate your tax for Quebec, file a provincial income tax return for Quebec.

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