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,445400,5670,19430,10280,35390,7100,3918000,550 Prince Edward Island,136760,1820,6450,3640,11910,2740,1258000,460 Nova Scotia,840130,14390,42890,26830,84120,20070,10227000,510 New Brunswick,675780,9670,29060,14330,53060,10000,4755000,480 Quebec,7157440,121600,308240,134790,564630,90710,30214000,330 Ontario,12376670,316310,731710,335540,1383560,259120,156377000,600 Manitoba,1084990,9510,61430,21350,92290,15990,8387000,530 Saskatchewan,911420,18490,36200,16110,70800,11690,7027000,600 Alberta,3635760,82430,180730,84020,347170,62020,37859000,610 British Columbia,4390790,53740,268380,107180,429300,79570,53324000,670 Northwest Territories,31770,130,3530,700,4350,450,308000,680 Yukon,32960,710,2980,890,4570,650,547000,840 Nunavut,21930,770,2220,460,3460,260,154000,600 Non-resident,65460,4030,5540,1680,11250,1420,1993000,1400 Canada,31807270,639270,1698780,757780,3095830,561790,316347000,560