Yukon Tax YT428
T1 General - 2023

Part A - Yukon 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 $53,359 or less If line 1 is more than $53,359, but not more than $106,717 If line 1 is more than $106,717, but not more than $165,430 If line 1 is more than $165,430, but not more than $500,000 If line 1 is more than $500,000
 
Amount from line 1.  2 
- - - - -  3 
Line 2 minus line 3 (cannot be negative) = = = = =  4 
x x x x x  5 
Multiply line 4 by line 5 = = = = =  6 
+ + + + +  7 
Add line 6 and 7
Yukon tax on taxable income		 = = = = =  8 
Enter the amount from line 8 on line 50 and continue at line 9.
                         

Part B - Yukon non-refundable tax credits

Internal use only 56110
Basic personal amount (amount from line 30000 of your return) (maximum $0) 58040  9 
Age amount
(amount from line 30100 of your return)		 (maximum $8,396) 58080 +  10 
Spouse or common-law partner amount
(amount from line 30300 of your return)		 58120 +  11 
Amount for an eligible dependant
(amount from line 30400 of your return)		 58160 +  12 
Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(amount from line 30425 of your return)		 58170 +  13 
Caregiver amount for infirm dependants age 18 or older
(amount from line 30450 of your return)		 58180 +  14 
Caregiver amount for infirm children under 18 years of age
(amount from line 30500 of your return)		 58189 +  15 
Add lines 9 to 15. =  16 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240 +  •17 
   Amount from line 31000 of your return 58280 +  •18 
Employment Insurance premiums:
   Amount from line 31200 of your return 58300 +  •19 
   Amount from line 31217 of your return 58305 +  •20 
Canada employment amount
(amount from line 31260 of your return)		 58310 +  21 
Children's arts amount (maximum $500 per child) 58326 +  22 
Adoption expenses
(amount from line 31300 of your return)		   58330 +  23 
Add lines 17 to 23. Subtotal for Schedule YT(S2) =   +  24 
Pension income amount
(amount from line 314 of your return)		 (maximum $2,000) 58360 +  25 
Disability amount (for self)
(amount from line 31600 of your return)		 58440 +  26 
Disability amount transferred from a dependant
(amount from line 31800 of your return)		 58480 +  27 
Add lines 16, and 24 to 27 Subtotal for Schedule YT(S11) =  28 
                                         
Continue on the next page.   
 
2

Part B - Yukon non-refundable tax credits (continued)
Amount from line 28 of the previous page  29 
Interest paid on your student loans
(amount from line 31900 of your return)		 58520 +  30 
Your tuition, education, and textbook amounts (attach Schedule YT(S11)) 58560 +  31 
Tuition amount transferred from a child 58600 +  32 
Amounts transferred from your spouse or common-law partner
(attach Schedule YT(S2)) 		 58640 +  33 
Add lines 29 to 33 =  34 
 
Medical expenses:
Amount from line 33099 of your return 58689  35 
Amount from line 23600 of your return  36 
Applicable rate x  37 
Line 36 multiplied by the percentage from line 37 =  38 
Enter whichever is less: $2,635 or or the amount from line 38. -  39 
Line 35 minus line 39 (if negative, enter "0") =  40 
Allowable amount of medical expenses for other dependants
(amount from line 33199 of your return)		 58729 +  41 
Line 40 plus line 41 58769 =   +  42 
Line 34 plus line 42 58800 =  43 
Yukon non-refundable tax credit rate x  44 
Line 43 multiplied by the percentage from line 44 58840 =  45 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 6.4% =  46 
Amount from line 14 of your federal Schedule 9 x 12.8% = +  47 
Line 46 plus line 47 58969 =   +  48 
Line 45 plus line 48
Enter this amount on line 53.		 Yukon non-refundable tax credits 61500 =  49 
                                         

Part C - Yukon tax
Yukon tax on taxable income from line 8  50 
Yukon tax on split income (complete Form T1206) 61510 +  •51 
Add lines 50 and 51 =  52 
 
Yukon non-refundable tax credits from line 49  53 
Yukon dividend tax credit
(use Worksheet YT428) 61520 +  •54 
Yukon minimum tax carryover:
Amount from line 40427 of your return x  42.67% = 61540 +  •55 
Add lines 53 to 55 =   -  56 
Line 52 minus line 56 (if negative, enter "0") =  57 
 
Yukon additional tax for minimum tax purposes:
Amount from line 118 of Form T691 x  42.67% = +  58 
Line 57 plus line 58 =  59 
                         
Continue on the next page.   
 
3

Part C - Yukon tax (continued)

Amount from line 59 of the previous page  60 
Territorial foreign tax credit (complete Form T2036) -  61 
Line 60 minus line 61 (if negative, enter "0") =  62 
                         
Business investment tax credit:
Enter the tax credit amount from your Certificate YBITC-1. 63810  •63 
Unused business investment tax credit from your most recent notice of assessment or reassessment +  64 
Line 63 plus line 64 =  65 
 
Amount from line 62 above  66 
Enter whichever is less:
amount from line 65 or line 66.		 Business investment tax credit
(maximum $0)		 +  67 
                         
Unused small business investment tax credit:
Amount from line 65  68 
Amount from line 67 -  69 
Line 68 minus line 69 =  70 
 
Request for carryback of unused business investment tax credit:
Amount from line 70 that you want to carry back to 2022  63811  •71 
Amount from line 70 that you want to carry back to 2021  63812  •72 
Amount from line 70 that you want to carry back to 2020  63813  •73 
                   
 
Line 62 minus line 67 =  74 
 
Yukon First Nations income tax credit (complete Form YT432) 63860 -  •75 
Line 74 minus line 75 =  76 
 
Yukon political contributions made in 2023 63850  77 
Yukon political contribution tax credit
(use Worksheet YT428)		 (maximum $650) -  78 
Line 76 minus line 78 (if negative enter "0").
Enter the result on line 42800 of your return. 		Yukon tax =  79