Northwest Territories Tax NT428
T1 General - 2023

Part A - Northwest Territories tax on taxable income

Enter your taxable income from line 26000 of your return    1 
       
Use the amount from line 1 to complete the appropriate column below.

If line 1 is $48,326 or less If line 1 is more than $48,326, but not more than $96,655 If line 1 is more than $96,655, but not more than $157,139 If line 1 is more than $157,139
 
Amount from line 1.  2 
- - - -  3 
Line 2 minus line 3 (cannot be negative) = = = =  4 
x x x x  5 
Multiply line 4 by line 5 = = = =  6 
+ + + +  7 
Add line 6 and 7
Northwest Territories tax on taxable income
= = = =  8 
Enter the amount from line 8 on line 49 and continue at line 9.
                     

Part B - Northwest Territories non-refundable tax credits

Internal use only 56100
Basic personal amount claim $16,593 58040  9 
Age amount (if you were born in 1958 or earlier) (use Worksheet NT428) (maximum $8,116) 58080 +  10 
Spouse or common-law partner amount
   Base amount  11 
   Your spouse's or common-law partner's net income from line 23600 of their return -  12 
   Line 11 minus line 12 (if negative, enter "0") (maximum $16,593) 58120 =   +  13 
Amount for an eligible dependant
   Base amount  14 
   Your eligible dependant's net income from line 23600 of their return -  15 
   Line 14 minus line 15 (if negative, enter "0") (maximum $16,593) 58160 =   +  16 
Amount for infirm dependants age 18 or older
(use Worksheet NT428)
58200 +  17 
Add lines 9, 10, 13, 16 and 17 =  18 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240 +  •19 
   Amount from line 31000 of your return 58280 +  •20 
Employment Insurance premiums:
   Amount from line 31200 of your return 58300 +  •21 
   Amount from line 31217 of your return 58305 +  •22 
Add lines 19 to 22 Subtotal for Schedule NT(S2) =   +  23 
Line 18 plus line 23 =  24 
                                         
Continue on the next page.   
 

2

Part B - Northwest Territories non-refundable tax credits (continued)
Amount from line 24 of the previous page =  25 
Pension income amount (maximum $1,641) 58360 +  26 
Caregiver amount
(use Worksheet NT428)
58400 +  27 
Add lines 25 to 27 Subtotal for Worksheet NT428 =  28 
Disability amount for self
(claim $13,456 or, if you were under 18 years of age, use Worksheet NT428)
58440 +  29 
Disability amount transferred from a dependant
(use Worksheet NT428)
58480 +  30 
Add lines 28 to 30 Subtotal for Schedule NT(S11) =  31 
Interest paid on your student loans
(amount from line 31900 of your return)
58520 +  32 
Your tuition and education amounts
(attach Schedule NT(S11))
58560 +  33 
Tuition and education amounts transferred from a child 58600 +  34 
Amounts transferred from your spouse or common-law partner
(attach Schedule NT(S2)) 
58640 +  35 
Add lines 31 to 35 =  36 
 
Medical expenses:
Amount from line 33099 of your return 58689  37 
Amount from line 23600 of your return  38 
Applicable rate x  39 
Line 38 multiplied by the percentage from line 39 =  40 
Enter whichever is less: $2,635 or or the amount from line 40. -  41 
Line 37 minus line 41 (if negative, enter "0") =  42 
Allowable amount of medical expenses for other dependants
(use Worksheet NT428)
58729 +  43 
Line 42 plus line 43 58769 =   +  44 
Line 36 plus line 44 58800 =  45 
Northwest Territories non-refundable tax credit rate x  46 
Line 45 multiplied by the percentage from line 46 58840 =  47 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 5.9% =  48 
Amount from line 14 of your federal Schedule 9 x 14.05% = +  49 
Line 48 plus line 49 58969 =   +  50 
Line 47 plus line 50
Enter this amount on line 55.
Northwest Territories non-refundable tax credits 61500 =  51 
                                         

Continue on the next page.   
 

3

Part C - Northwest Territories tax

Enter your Northwest Territories tax on taxable income from line 8  52 
Northwest Territories tax on split income (complete Form T1206) 61510 +  •53
Line 52 plus line 53 =  54 
 
Northwest Territories non-refundable tax credits from line 51  55 
Northwest Territories dividend tax credit
(use Worksheet NT428) 61520 +  •56 
Northwest Territories minimum tax carryover:
Amount from line 40427 of your return x  45% = 61540 +  •57
Add lines 55 to 57 =   -  58 
Line 54 minus line 58 (if negative, enter "0") =  59 
 
Northwest Territories additional tax for minimum tax purposes:
Amount from line 118 of Form T691 x  45% = +  60 
Line 59 plus line 60 =  61 
Territorial foreign tax credit (complete Form T2036) -  62 
Line 61 minus line 62 (if negative, enter "0") =  63 
                         
Northwest Territories political contributions made in 2023 62550  64 
Northwest Territories political contribution tax credit
(use Worksheet NT428)
(maximum $500) -  65 
Line 63 minus 65.(if negative, enter "0")
Enter the result on line 42800 of your return
Northwest Territories tax =  66