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Line 760 - Net provincial and territorial tax payable

Federal Line 760 - Net provincial and territorial tax payable

If your provincial or territorial jurisdiction is not Quebec or Alberta, and you do not need to complete Schedule 5, enter your provincial or territorial tax payable on line 760.

If you do need to complete Schedule 5, enter the net amount of provincial or territorial tax on line 255 of the schedule. If this amount is positive enter it on line 760 of the return. If this amount is negative, enter it on line 812 of the return.

The following section explains when and how to complete Schedule 5.

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