Line 428 - Provincial or territorial tax ▼

Line 428 - Provincial or territorial tax ▼

If you were not a resident of Quebec on December 31, 2016, use Form 428 in the forms book to calculate your provincial or territorial tax. Attach a copy to your paper return.

If you were a resident of Quebec on December 31, 2016, this line applies to you only if you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec. In that case, use Form T2203, Provincial and Territorial Taxes for 2016 - 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 provincial income tax return for Quebec.