Table 2A: Late-filing Penalty Assessed by Province or Territory,,,,,,,, Province or Territory,All Returns (#),Late Returns with Nil Balance (#),Late Returns with Refunds (#),Late Returns with Balance Owing (#),All Late Returns (#),Late Returns with Penalty (#),Total Penalty ($),Average Penalty ($) Newfoundland and Labrador,423880,7610,17940,9650,35200,6700,1365000,200 Prince Edward Island,118180,1550,5550,2820,9920,2050,383000,190 Nova Scotia,746250,15430,39560,19960,74940,13910,3144000,230 New Brunswick,613270,3370,28510,10010,41890,6880,1397000,200 Quebec,6608190,106570,222670,90760,420000,61970,6419000,100 Ontario,10652080,98120,817090,239820,1155030,169080,45777000,270 Manitoba,982770,4020,54810,14310,73130,9760,2576000,260 Saskatchewan,848020,5160,38180,11170,54510,7100,2347000,330 Alberta,3083840,65270,158170,67550,290990,45290,13200000,290 British Columbia,3771270,43280,232780,83520,359580,59150,16704000,280 Northwest Territories,31310,100,2840,520,3470,310,105000,340 Yukon,28660,530,2430,620,3580,410,157000,380 Nunavut,21940,490,1690,300,2490,160,68000,420 Non-resident,154340,19990,16420,4710,41120,2620,1631000,620 Canada,28083990,371480,1638640,555720,2565840,385390,95272000,250 Note: Late-filing penalties for Quebec do not include the provincial portion.,,,,,,,,