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Protected B when completed 
 
Schedule 12 
 
 
Chart 3 – Calculating Provincial and Territorial Minimum Tax
  
   
  Newfoundland and Labrador     Saskatchewan
  Line 86 1   Line 71 minus Line 72 = 1
  Newfoundland and Labrador rate x              58% 2   Saskatchewan rate x              50% 2
  Newfoundland and Labrador additional minimum tax
(line 1 multiplied by line 2)
Enter amount A on line 22 of Form T3NL		   Saskatchewan additional minimum tax
(line 1 multiplied by line 2)
Enter amount G on line 22 of Form T3SK
  or on line 22 of Form T3MJ-NL. = A   or on line 22 of Form T3MJ-SK. = G
           
   
  Nova Scotia     Alberta
  Line 86 1   Line 71 minus Line 72 = 1
  Nova Scotia rate x              57.5% 2   Alberta rate x              35% 2
  Nova Scotia additional minimum tax
(line 1 multiplied by line 2)
Enter amount B on line 22 of Form T3NS		   Alberta additional minimum tax
(line 1 multiplied by line 2)
Enter amount H on line 22 of Form T3AB
  or on line 22 of Form T3MJ-NS. = B   or on line 22 of Form T3MJ-AB. = H
           
   
  New Brunswick     British Columbia
  Line 71 minus Line 72 = 1   Line 86 1
  New Brunswick rate x              57% 2   British Columbia rate x              33.7% 2
  New Brunswick additional minimum tax
(line 1 multiplied by line 2)
Enter amount C on line 22 of Form T3NB		   British Columbia additional minimum tax
(line 1 multiplied by line 2)
Enter amount I on line 27 of Form T3BC
  or on line 22 of Form T3MJ-NB. = C   or on line 27 of Form T3MJ-BC. = I
           
   
  Prince Edward Island     Nunavut
  Line 86 1   Line 86 1
  Prince Edward Island rate x              57.5% 2   Nunavut rate x              45% 2
  Prince Edward Island additional minimum tax
(line 1 multiplied by line 2)
Enter amount D on line 22 of Form T3PE		   Nunavut additional minimum tax
(line 1 multiplied by line 2)
Enter amount J on line 22 of Form T3NU
  or on line 22 of Form T3MJ-PE. = D   or on line 22 of Form T3MJ-NU. = J
           
   
  Ontario     Northwest Territories
      Line 86 1
  Ontario additional tax for minimum tax   Northwest Territories rate x              45% 2
  purposes

Enter amount from line 31 of Form T3ON		   Northwest Territories additional minimum tax
(line 1 multiplied by line 2)
Enter amount K on line 22 of Form T3NT
  or line 35 of Form T3MJ-ON. = E   or on line 22 of Form T3MJ-NT. = K
           
   
  Manitoba     Yukon
  Line 71 minus Line 72 = 1   Line 86 1
  Manitoba rate x              50% 2   Yukon rate x              42.67% 2
  Manitoba additional minimum tax
(line 1 multiplied by line 2)
Enter amount F on line 24 of Form T3MB		   Yukon additional minimum tax
(line 1 multiplied by line 2)
Enter amount L on line 22 of Form T3YT
  or on line 24 of Form T3MJ-MB. = F   or on line 22 of Form T3MJ-YT. = L
           
   
 
See the privacy notice on your return.
 
T3 SCH 12 E(24) Page 6 of 6