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Nunavut Tax

Form NU428


2023 
Protected B when completed 
 
For more information about this form, go to canada.ca/nu-tax-info.
 

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.
 
           
  Line 1 is more than   Line 1 is more than      
  Line 1 is   $50,877 but not   $101,754 but not   Line 1 is more  
  $50,877 or less   more than $101,754   more than $165,429   than $165,429  
 
Amount from line 1         2
  –   –   –   – 3
Line 2 minus line 3 (cannot be negative)   =   =   =   = 4
Line 4 multiplied by the percentage x                4%   x                7%   x                9%   x                11.5% 5
from line 5   =   =   =   = 6
Line 6 plus line 7 +   +   +   + 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 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") 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") 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.   = ► +  24
Line 19 plus line 24   =  25
 
 
 
5014-C E(23) (Ce formulaire est disponible en français.)   Page 1 of 3

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Protected B when completed  

Part B – Nunavut non-refundable tax credits

(continued)
Amount from line 25 of the previous page    26
Pension income amount (amount from line 31400 of your return) (maximum $2,000) 58360 +  27
Caregiver amount (use Worksheet NU428) 58400 +  28
Add lines 26 to 28.   =  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.   =  32
Interest paid on your student loans (amount from line 31900 of your return) 58520 +  33
   
Your tuition, education, and textbook amounts (attach Schedule NU(S11)) 58560 +  34
   
Tuition, education, and textbook amounts transferred from a child or grandchild 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                  3%  40  
  Line 39 multiplied by the percentage from line 40   =  41  
  Enter whichever is less: $2,635 or the amount on line 41.   – 42
  Line 38 minus line 42 (if negative, enter "0")   = 43
Allowable amount of medical expenses for other dependants  
from line 33199 of your return 58729 + 44
 
Line 43 plus line 44 58769 =  ► + 45
Line 37 plus line 45 58800 = 46
Nunavut non-refundable tax credit rate   x                  4% 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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5014-C E (23)   Page 2 of 3

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Protected B when completed 
Part C – Nunavut tax
 
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
 
     
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 $671 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 (if you need more space, attach an additional page)    
Child's name Relationship to you Date of birth Social insurance number  
    (Year Month Day) (if available)  
               
               
               
               
See the privacy notice on your return.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5014-C E (23)   Page 3 of 3