Provincial and territorial tax and credits for individuals

You have to calculate and pay provincial or territorial income tax in addition to your federal income tax. You may also be entitled to provincial or territorial credits in addition to your federal credits.

Provincial and territorial governments develop their tax laws and policies. The Canada Revenue Agency (CRA) collects and administers the individual income taxes for the governments, except for the province of Quebec. The CRA also administers various provincial and territorial programs.

For information on provincial and territorial tax and credits, see the following pages:

• Alberta
• British Columbia
• Manitoba
• New Brunswick
• Newfoundland and Labrador
• Northwest Territories
• Nova Scotia
• Nunavut
• Ontario
• Prince Edward Island
• Quebec
• Saskatchewan
• Yukon

If you immigrated to or emigrated from Canada in 2016, you may have to reduce your claim for some of the non-refundable tax credits. If you prorated any federal non-refundable tax credit, you have to prorate the corresponding provincial or territorial non-refundable tax credit accordingly.

If you had income from a business with a permanent establishment outside your province or territory of residence, complete Form T2203, Provincial and Territorial Taxes – Multiple Jurisdictions, instead of your provincial or territorial Form 428.

Forms and publications

• General Income Tax and Benefit Package – Guide, Returns, Schedules
• Form T691 – Alternative Minimum Tax
• Form T1206 – Tax on Split Income
• Form T2036 – Provincial or Territorial Foreign Tax Credit
• Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions

Related topics

• Provincial and territorial tax rates
• Provincial and territorial programs

Date modified:

2017-01-03