# T2203 - Provincial and Territorial Taxes for Multiple Jurisdictions

**URL:** <https://www.protaxcommunity.com/t/t2203-provincial-and-territorial-taxes-for-multiple-jurisdictions/7154>\
**Category:** Tax Topics\
**Created:** [June 29, 2023, 3:59pm UTC](https://www.protaxcommunity.com/t/t2203-provincial-and-territorial-taxes-for-multiple-jurisdictions/7154 "2023-06-29T15:59:11Z")\
**Posts on this page:** 1\
**Page:** 1

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**Author:** ![healthymanccc](https://avatars.discourse-cdn.com/v4/letter/h/779978/32.png) [@healthymanccc](https://www.protaxcommunity.com/u/healthymanccc)\
**Post date:** [June 29, 2023, 3:59pm UTC](https://www.protaxcommunity.com/t/t2203-provincial-and-territorial-taxes-for-multiple-jurisdictions/7154/1 "2023-06-29T15:59:11Z")

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Working on a **2022** income tax return for a sole proprietor (HST registered).

They lived and ran their business in **Ontario from Jan - April 2022** then moved to **Nova Scotia to live and run their business there**.

I thought a T2203 (Provincial and Territorial Taxes for Multiple Jurisdictions) may be required.

However, this taxpayer had a **loss**  **in 2022**. When reviewing the T2203 the first part mentions allocating income. There is **no income to allocate** (loss).

Does this mean a T2203 is not necessary at this point?