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",433320,8950,26750,19110,54810,13130,3033000,230 "Prince Edward Island",126050,1770,7410,4890,14070,3490,1022000,290 "Nova Scotia",775830,14820,46900,30320,92040,20820,5856000,280 "New Brunswick",627950,9080,30560,17900,57540,11820,3160000,270 "Quebec",6820580,92030,285020,149580,526630,101800,13935000,140 "Ontario",11222480,272090,797290,365450,1434830,274640,87514000,320 "Manitoba",1010820,8000,67950,25780,101730,18870,5219000,280 "Saskatchewan",863250,17530,46480,20960,84970,14880,4584000,310 "Alberta",3211550,62060,193060,94820,349930,69480,20828000,300 "British Columbia",4007220,49650,265250,118740,433640,84170,30755000,370 "Northwest Territories",30990,80,3660,830,4570,580,272000,470 "Yukon",29670,490,3320,1000,4810,720,294000,410 "Nunavut",21840,590,2610,500,3700,310,309000,1000 "Non-resident",148700,18820,18100,4850,41770,4150,2511000,610 "Canada",29330240,555960,1794350,854730,3205050,618850,179292000,290