Step 6 - Provincial or territorial tax

Step 6 - Provincial or territorial tax

If you were not a resident of Quebec on December 31, 2019, complete Form 428 to calculate your provincial or territorial tax.

If you were a resident of Quebec on December 31, 2019, 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 2019 - Multiple Jurisdictions, to calculate your tax for provinces and territories other than Quebec. To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.