Nunavut Tax NU428
T1 General - 2023

Part A - Nunavut 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 $50,877 or less If line 1 is more than $50,877, but not more than $101,754 If line 1 is more than $101,754, but not more than $165,429 If line 1 is more than $165,429
 
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
Nunavut tax on taxable income		 = = = =  8 
Enter the amount from line 8 on line 53 and continue at line 9.
                     

Part B - Nunavut non-refundable tax credits
Internal use only 56140
Basic personal amount claim $17,925 58040  9 
Age amount (if you were born in 1958 or earlier) (use Worksheet NU428) (maximum $11,442) 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 $17,925) 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 $17,925) 58160 =   +  16 
Amount for infirm dependants age 18 or older
(use Worksheet NU428)		 58200 +  17 
Amount for young children less than six years of age (complete the chart on the last page)
Number of children  63710 x $1,200 = 58230  18 
Add lines 9, 10, 13, and 16 to 18. =  19 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240 +  •20 
   Amount from line 31000 of your return 58280 +  •21 
Employment Insurance premiums:
   Amount from line 31200 of your return 58300 +  •22 
   Amount from line 31217 of your return 58305 +  •23 
Add lines 20 to 23 Subtotal for Schedule NU(S2) =   +  24 
Line 19 plus line 24 =  25 
                                         
Continue on the next page.   
 
2

Part B - Nunavut non-refundable tax credits (continued)
Amount from line 25 of the previous page =  26 
Pension income amount (maximum $1,641) 58360 +  27 
Caregiver amount
(use Worksheet NU428)		 58400 +  28 
Add lines 26 to 28 Subtotal for Worksheet NU428 =  29 
Disability amount for self
(claim $15,256 or, if you were under 18 years of age, use Worksheet NU428)		 58440 +  30 
Disability amount transferred from a dependant
(use Worksheet NU428)		 58480 +  31 
Add lines 29 to 31 Subtotal for Schedule NU(S11) =  32 
Interest paid on your student loans
(amount from line 31900 of your return)		 58520 +  33 
Your tuition and education amounts
(attach Schedule NU(S11))		 58560 +  34 
Tuition and education amounts transferred from a child 58600 +  35 
Amounts transferred from your spouse or common-law partner
(attach Schedule NU(S2)) 		 58640 +  36 
Add lines 32 to 36 =  37 
 
Medical expenses:
Amount from line 33099 of your return 58689  38 
Amount from line 23600 of your return  39 
Applicable rate x  40 
Line 39 multiplied by the percentage from line 40 =  41 
Enter whichever is less: $2,635 or or the amount from line 41. -  42 
Line 38 minus line 42 (if negative, enter "0") =  43 
Allowable amount of medical expenses for other dependants
(use Worksheet NU428)		 58729 +  44 
Line 43 plus line 44 58769 =   +  45 
Line 37 plus line 45 58800 =  46 
Nunavut non-refundable tax credit rate x  47 
Line 46 multiplied by the percentage from line 47 58840 =  48 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 4% =  49 
Amount from line 14 of your federal Schedule 9 x 11.5% = +  50 
Line 49 plus line 50 58969 =   +  51 
Line 48 plus line 51
Enter this amount on line 56.		 Nunavut non-refundable tax credits 61500 =  52 
                                         
Continue on the next page.   
 
3

Part C - Nunavut tax
Enter your Nunavut tax on taxable income from line 8  53 
Nunavut tax on split income (complete Form T1206) 61510 +  •54
Line 53 plus line 54 =  55 
 
Enter your Nunavut non-refundable tax credits from line 52  56 
Nunavut dividend tax credit
(use Worksheet NU428) 61520 +  •57 
Nunavut minimum tax carryover:
Amount from line 40427 of your return x  45% = 61540 +  •58
Add lines 56 to 58 =   -  59 
Line 55 minus line 59 (if negative, enter "0") =  60 
 
Nunavut additional tax for minimum tax purposes:
Amount from line 118 of Form T691 x  45% = +  61 
Line 60 plus line 61 =  62 
Territorial foreign tax credit (complete Form T2036) -  63 
Line 62 minus line 63 (if negative, enter "0") =  64
Volunteer firefighters' tax credit (claim $0)  62290 -  65 
Line 64 minus line 65 (if negative, enter "0")
Enter this amount on line 42800 of your return		 Nunavut tax =  66 
                         

Details of amount for young children This table will be populated automatically once the information of applicable young children is entered on worksheet DEPENDANTS.
         
First name Last name Relationship to you Date of birth
(mm/dd/yyyy)		 Social insurance number
(if available)