Line 750 - Provincial or territorial jurisdiction
Line 750 - Provincial or territorial jurisdiction
On line 750, give the name of the province or territory where you earned your income. Usually, this is where the corporation has its permanent establishment.
If you earned income in more than one province or territory, write "multiple" on line 750 and file Schedule 5, Tax Calculation Supplementary - Corporations, with your return. See below for instructions on how to complete Schedule 5.
Note
The Newfoundland and Labrador offshore area and the
Nova Scotia offshore area are considered provinces.
By completing line 750, you ensure that the income taxes go to the correct province or territory. Complete this line even if no tax is payable, or if the provincial jurisdiction is Quebec or Alberta.
Reference
Subsection 124(4)
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