NT428 T1 General 2009
Northwest Territories Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.
Step 1 Northwest Territories non-refundable tax credits
For internal use only Basic personal amount Age amount (if born in 1944 or earlier) (use territorial worksheet) Base amount Minus: his or her net income from page 4 [1] of your return claim $12,664 5610 5804 1
(maximum $6,195)
5808 + 12,664 00
2
Spouse or common-law partner amount
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NT428 1
Result: (if negative, enter "0")
=
5812 + 3
Amount for an eligible dependant Amount for infirm dependants age 18 or older Canada Pension Plan or Quebec Pension Plan contributions:
(use territorial worksheet) (use territorial worksheet)
5816 + 5820 +
4 5
(amount from line 308 of your federal Schedule 1)
5824 + 5828 +
6 7
(amount from line 310 of your federal Schedule 1) Employment Insurance premiums Pension income amount (maximum $1,000) (amount from line 312 of your federal Schedule 1) (see line 5836 in the forms book)
NT428 2
5832 + 5836 + 9
8
Caregiver amount Disability amount (for self) Disability amount transferred from a dependant Interest paid on your student loans Your tuition and education amounts
(use territorial worksheet) (see line 5844 in the forms book)
5840 + 5844 +
10 11
(use territorial worksheet) (amount from line 319 of your federal Schedule 1) [attach Schedule NT(S11)]
5848 + 5852 + 5856 + 5860 +
12 13 14 15
Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule NT(S2)]
5864 +
16
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NT428 3
Medical expenses from line 330 of your federal Schedule 1
5868
17
Enter $2,011 or 3% of net income from line 236 of your return whichever is less. Line 17 minus line 18 (if negative, enter "0") Allowable amount of medical expenses for other dependants calculated for line 5872 on the "Territorial Worksheet" Add lines 19 and line 20.
=
18 19
5872 + 5876 =
20
+
Add lines 1 through 16, and line 21. 5880 =
21
22 Non-refundable tax credits rate
×
NT428 4
5.9%
23
Multiply line 22 by line 23. Donations and gifts: Amount from line 345 of your federal Schedule 9
5884 =
24
× 5.9% =
Amount from line 347 of your federal Schedule 9
25
× 14.05% =
Add lines 25 and 26.
+
5896 =
26
+
Add lines 24 and 27. Enter this amount on line 40. Northwest Territories non-refundable tax credits
27
6150 = Go to Step 2
28
Step 2 Northwest Territories tax on taxable income
Enter your taxable income from line 260 of your return.
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29 continue on next page
Use the amount on line 29 to determine which ONE of the following columns you have to complete. If line 29 is more than $36,885, but If line 29 is not more than $36,885 $73,772 or less Enter the amount from line 29 in the applicable column.
30
Line 30 minus line 31 (cannot be negative) Multiply line 32 by line 33. Add lines 34 and 35. Northwest Territories tax on taxable income
0 00 31 32 = 5.9% 33 × 34 = 0 00 35 +
36,885 00
= × = +
8.6% 2,176 00
=
Go to Step 3.
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36 = Go to Step 3.
Use the amount on line 29 to determine which ONE of the following columns you have to complete. If line 29 is more than $73,772, but not more than $119,936 If line 29 is more than $119,936
Enter the amount from line 29 in the applicable column. Line 30 minus line 31 (cannot be negative) Multiply line 32 by line 33. Add lines 34 and 35. Northwest Territories tax on taxable income
30
= × = +
73,772 00 31 32 = 12.2% 33 × 34 = 5,348 00 35 +
119,936 00
14.05% 10,981 00
=
Go to Step 3.
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36 = Go to Step 3. continue on next page
Step 3 Northwest Territories tax
Enter your Northwest Territories tax on taxable income from line 36. Northwest Territories tax on split income from Form T1206 Add lines 37 and 38. Enter your Northwest Territories non-refundable tax credits from line 28. Northwest Territories dividend tax credit: Credit calculated for line 6152 on the "Territorial Worksheet" Northwest Territories overseas employment tax credit: Amount from line 426 on your Schedule 1 6152 + 41 6151 + 37 38 39 40
=
× 45% =
6153 +
42
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Northwest Territories minimum tax carryover: Amount from line 427 on your Schedule 1
× 45% =
Add lines 40 through 43.
6154 +
43
=
44 45
Line 39 minus line 44 (if negative, enter "0") Northwest Territories additional tax for minimum tax purposes Amount from line 117 of Form T691
=
× 45% =
Add lines 45 and 46. Enter the territorial foreign tax credit from Form T2036. Line 47 minus line 48 (if negative enter "0")
+ = =
46 47 48 49
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NT428 9
Political contribution tax credit Northwest Territories political contributions made in 2009 Credit calculated for line 51 on the "Territorial Worksheet" 6255 (maximum $500) 50
=
51 52
Line 49 minus line 51 (if negative, enter "0")
Risk capital investment tax credits
Unused risk capital investment tax credits from previous years Line 52 minus 53 (if negative, enter "0"). Enter the result on line 428 of your return. (maximum $30,000) Northwest Territories tax
53
=
54
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