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Quiz: Provincial and territorial tax

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1 A taxpayer lived in British Columbia for eleven months and moved to Alberta on December 20. Which province taxes her? British Columbia, where she spent most of the year Whichever she elects on the return Both, prorated by months of residence Alberta, where she was resident on December 31 — provincial tax is not prorated for a move

Answer key unconfirmed — rests on 3 unverified claims.

2 An employee lives in Ottawa and works in Gatineau. To which province does he pay provincial tax? Whichever province's rate is lower Ontario — his province of residence; employment income follows residence, not the workplace Both, apportioned by days worked Quebec, where he works

Answer key unconfirmed — rests on 2 unverified claims.

3 A sole proprietor resident in Ontario has a permanent establishment in Manitoba. How is her business income taxed provincially? She must file a separate provincial return in Manitoba Entirely to Manitoba, where the establishment is Allocated between jurisdictions on Form T2203 Entirely to Ontario, her province of residence

Answer key unconfirmed — rests on 1 unverified claim.

4 Which of these are true of Quebec residents for tax purposes? Select all that apply.

Select all that apply.

They are exempt from filing a federal return They pay Quebec Pension Plan contributions rather than CPP contributions They file a separate provincial return with Revenu Québec in addition to the federal return They pay Quebec parental insurance plan premiums A federal tax abatement applies to them

Answer key unconfirmed — rests on 4 unverified claims.

5 How is provincial tax calculated? On a separately computed provincial taxable income As a fixed percentage of federal tax payable On net income rather than taxable income On taxable income determined under federal rules, applying provincial rates and provincial credits

Answer key unconfirmed — rests on 1 unverified claim.

6 An individual is resident in Canada but not resident in any province. What applies? No provincial tax and nothing in its place The individual must elect a province of residence Provincial tax is charged at the highest provincial rate A federal surtax may apply in place of provincial tax

Answer key unconfirmed — rests on 2 unverified claims.

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