Provincial and territorial tax and credits for individuals

You have to calculate and pay provincial or territorial income tax in addition to your federal income tax. You may also be entitled to provincial or territorial credits in addition to your federal credits.

Provincial and territorial governments develop their own tax laws and policies; however, the Canada Revenue Agency (CRA) collects and administers the individual income taxes on behalf of the provincial and territorial governments (except for the province of Quebec). The CRA also administers various provincial and territorial programs.

For information on your provincial or territorial tax and credits, see the province or territory that applies to you:

As a newcomer or emigrant, you may be limited in the amount you can claim for certain provincial or territorial non-refundable tax credits. If you reduced your claim for certain federal non-refundable tax credits, you also have to reduce your claim for the corresponding provincial or territorial non-refundable tax credit in the same way.

If all or part of your 2020 business income (including income received as a retired, inactive, or limited partner) was earned and can be allocated to a permanent establishment outside your province or territory of residence, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, instead of your provincial or territorial Form 428.

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