Form ON428, Ontario Tax

Form ON428, Ontario Tax

Complete Form ON428 if one of the following applies:

• You were a resident of Ontario 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 Ontario

  • You received income from a business with a permanent establishment only in Ontario

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

Complete Form T2203 instead of Form ON428, if both of the following apply:

• You resided in Ontario 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 Ontario

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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