From: utzoo!utcsrgv!dave Newsgroups: net.taxes Title: Re: Merge state and federal income tax returns Article-I.D.: utcsrgv.1328 Posted: Sat Apr 23 21:28:33 1983 Received: Sat Apr 23 21:46:02 1983 References: hplabs.1373 Slight correction to the claim about the Canadian provinces: that excludes Quebec, where residents have to file two returns. However, for all provinces except Ontario and Quebec, provincial CORPORATE income tax is also piggy-backed on the federal return. Makes things easy.