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. The Canada Revenue Agency (CRA) collects and administers the individual income taxes for the governments, except for the province of Quebec. The CRA also administers various provincial and territorial programs.

For information on provincial and territorial tax and credits, see the following pages:

If you immigrated to or emigrated from Canada in 2019, you may have to reduce your claim for some of the non-refundable tax credits. If you prorated any federal non-refundable tax credit, you have to prorate the corresponding provincial or territorial non-refundable tax credit accordingly.

If all or part of your 2019 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 – Multiple Jurisdictions, instead of your provincial or territorial Form 428.

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