"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 (Dollars)","Average penalty (Dollars)" "Newfoundland and Labrador",444110,5110,18060,9700,32870,6150,1875000,310 "Prince Edward Island",135370,1470,6260,3300,11030,2280,822000,360 "Nova Scotia",835640,13130,40140,24460,77730,17220,6024000,350 "New Brunswick",668890,8910,27380,13950,50230,9170,2584000,280 "Quebec",7055910,106690,286070,127590,520350,80480,12333000,150 "Ontario",12101300,290670,692820,304840,1288330,221470,69933000,320 "Manitoba",1062230,8510,58750,19540,86800,13340,4947000,370 "Saskatchewan",896820,17160,33840,15130,66130,10130,4443000,440 "Alberta",3546250,75770,167520,76780,320070,52840,20886000,400 "British Columbia",4299530,47490,249290,95490,392270,66250,26756000,400 "Northwest Territories",31270,90,3390,650,4130,410,214000,520 "Yukon",32550,640,3010,870,4520,610,294000,480 "Nunavut",21860,630,2160,480,3280,210,126000,590 "Non-resident",102380,6230,7310,2680,16230,2140,1487000,690 "Canada",31234120,582490,1596000,695470,2873960,482700,152725000,320