Form NL428, Newfoundland and Labrador Tax

Form NL428, Newfoundland and Labrador Tax

Complete Form NL428 if one of the following applies:

• You were a resident of Newfoundland and Labrador at the end of the year

• You were a non-resident of Canada in 2024 and any of the following applies:

  • You earned employment income only in Newfoundland and Labrador

  • You received income from a business with a permanent establishment only in Newfoundland and Labrador

When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Complete Form T2203 instead of Form NL428, if both of the following apply:

• You resided in Newfoundland and Labrador on December 31, 2024 (or the date you left Canada if you emigrated in 2024)

• All or part of your 2024 business income (including income received as a retired, inactive, or limited partner) was earned and can be allocated to a permanent establishment outside Newfoundland and Labrador

You also must complete Form T2203 if both of the following apply:

• You were a non-resident of Canada throughout 2024

• You were carrying on business in more than one province or territory in Canada, or were receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory in Canada

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