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",419880,5380,15410,12720,33510,10700,2136000,200 "Prince Edward Island",121300,1460,5120,4210,10790,3580,739000,210 "Nova Scotia",757660,12170,33480,26340,71980,22500,5022000,220 "New Brunswick",615290,7620,22470,16660,46740,14120,2673000,190 "Quebec",6689720,103840,254340,182060,540250,158220,14920000,90 "Ontario",11035750,82250,779510,316550,1178310,271770,68197000,250 "Manitoba",992590,3320,57240,20760,81320,17640,4021000,230 "Saskatchewan",847680,3730,40900,15120,59740,12470,3198000,260 "Alberta",3168940,18520,183850,71640,274010,57980,15544000,270 "British Columbia",3917420,44580,199750,113920,358250,97100,23417000,240 "Northwest Territories",30480,80,3370,910,4360,730,172000,230 "Yukon",29020,540,3010,1030,4580,860,206000,240 "Nunavut",21590,480,3270,670,4420,490,104000,210 "Non-resident",157970,18520,14770,3940,37220,3090,944000,310 "Canada",28805300,302490,1616470,786520,2705470,671220,141292000,210