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Step 6 - Provincial or territorial tax

Step 6 - Provincial or territorial tax

If you were not a resident of Quebec on December 31, 2020, complete Form 428 to calculate your provincial or territorial tax.

If you were a resident of Quebec on December 31, 2020, 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 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.