Table 2A : Late-Filing penalty assessed by province or territory "Province/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",421140,10450,25950,16590,53000,1980,371000,190 "Prince Edward Island",119270,2940,9550,6750,19240,760,175000,230 "Nova Scotia",750670,20840,53160,31810,105820,4080,895000,220 "New Brunswick",614640,12490,34140,19000,65630,2420,491000,200 "Quebec",6660770,178420,393640,188800,760860,19150,2030000,110 "Ontario",10862120,159210,1185420,420260,1764890,54620,14118000,260 "Manitoba",993280,6180,75810,26920,108910,3550,959000,270 "Saskatchewan",850660,7090,55550,21090,83720,2560,766000,300 "Alberta",3153120,34940,263850,94850,393640,12450,3667000,290 "British Columbia",3875480,79470,331920,170920,582300,26040,6161000,240 "Northwest Territories",30780,110,3490,720,4310,110,39000,380 "Yukon",28660,630,3020,1010,4660,180,40000,220 "Nunavut",21290,940,2490,410,3840,70,29000,450 "Non-resident",154130,25990,28460,7270,61710,500,227000,460 "Canada",28535990,539690,2466430,1006400,4012520,128460,29971000,230