Line 428 - Provincial or territorial tax

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

Completing your tax return

If you were not a resident of Quebec on December 31, 2009, 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, 2009. Some clients 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 taxes. Enter your provincial or territorial tax on line 428 of your return.

If you were a resident of Quebec on December 31, 2009, line 428 applies to you only if you had a business with a permanent establishment outside Quebec. In that case, use Form T2203, Provincial and Territorial Taxes for 2009 - 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 Quebec income tax return.

Forms and publications

• General Income Tax and Benefit Guide - Guide, Returns, Schedules
• Schedule 1, Federal Tax
• Form 428, All provinces and territories
• Form T2203, Provincial and Territorial Taxes for 2009 - Multiple Jurisdictions

Related topics

• Provincial and territorial tax and credits
• Line 420 - Net federal tax