The rules regarding province of employment do not apply to retiring allowances, or other taxable income subject to the lump sum method
Everyone knows the importance of the province of employment. Getting this right is fundamental to correctly calculating income tax source deductions, since these are in part based on income tax legislation specific to the province concerned. And, since the province of employment must be reported on T4s, reporting income for the wrong province is a failure to file this return as required.
