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Territorial Worksheet

2009 T1 General

Use these charts to do the calculations you may need to complete Form NT428, Northwest Territories Tax, and Form NT479, Northwest Territories Credit. You can find more information about completing these charts in the forms book. Keep this Territorial Worksheet for your records. Do not attach it to the return you send us.

Line 5808 ­ Age amount
Maximum amount Your net income from line 236 of your return Base amount Line 2 minus line 3 (if negative, enter "0") Applicable rate Multiply line 4 by line 5. Line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 5808 of Form NT428.

6,195 00 32,312 00 15%
2 3 4 5

1

6 7

Line 5816 ­ Amount for an eligible dependant
Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"). Enter this amount on line 5816 of Form NT428.

12,664 00

1 2 3

Line 5820 ­ Amount for infirm dependants age 18 or older
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $4,198, enter $4,198) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") Enter, on line 5820 of Form NT428, the total amount claimed for all dependants.

10,154 00

1 2 3 4 5

Line 5840 ­ Caregiver amount
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $4,198, enter $4,198) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") Enter, on line 5840 of Form NT428, the total amount claimed for all dependants.

18,534 00

1 2 3 4 5

5012-D

Territorial Worksheet (continued)
Line 5844 ­ Disability amount (supplement calculation if you were under age 18 on December 31, 2009)
(read line 5844 in the forms book) Maximum supplement Total child care and attendant care expenses claimed for you by anyone Base amount Line 2 minus line 3 (if negative, enter "0") Line 1 minus line 4 (if negative, enter "0")

4,198 00 2,459 00
2 3

1

4 5

Enter, on line 5844 of Form NT428, the amount on line 5 plus $10,270 (maximum claim $14,468), unless this chart is being completed for the claim on line 5848.

Line 5848 ­ Disability amount transferred from a dependant
Complete this calculation for each dependant. Base amount If the dependant was under age 18 on December 31, 2009, enter the amount from line 5 of the chart for line 5844 for the dependant. If the dependant was age 18 or older, enter "0". Add lines 1 and 2. Total of amounts your dependant can claim on lines 5804 to 5840 of his or her Form NT428 Add lines 3 and 4. Dependant's taxable income (from line 260 of his or her return) Allowable amount for this dependant: Line 5 minus line 6 (if negative, enter "0"). Enter, on line 5848 of Form NT428, the amount on line 3 or line 7, whichever is less. Enter on line 5848 the total amount claimed for all disabled dependants. If, at the end of the year, you and your dependant were not residents of the same territory or province, special rules may apply. Call the Canada Revenue Agency to determine the amount you can claim.

10,270 00

1 2 3 4 5 6 7

Line 5872 ­ Allowable amount of medical expenses for other dependants
Complete this calculation for each dependant. Medical expenses for other dependant Enter $2,011 or 3% of the dependant's net income (from line 236 of his or her return), whichever is less. Line 1 minus line 2 (if negative, enter "0"; if it is more than $5,000, enter $5,000) Enter, on line 5872 of Form NT428, the total amount claimed for all other dependants. 1 2 3

Line 6152 ­ Northwest Territories dividend tax credit
Determine the amount to enter on line 6152 of Form NT428 by completing one of the two following calculations: If you have an amount on line 120 and no amount on line 180 of your return, complete the following: Line 120 of your return Enter this amount on line 6152 of Form NT428. If you have amounts on lines 180 and 120 of your return, complete the following: Line 120 of your return Line 180 of your return Line 1 minus line 2 Add lines 4 and 5. Enter this amount on line 6152 of Form NT428. 1 2 3 6% 11.5% 4 5 6 11.5%

5012-D

Territorial Worksheet (continued)
Line 51 ­ Political contribution tax credit
Determine the amount to enter on line 51 of Form NT428 as follows: for contributions of $100 or less, enter the amount of your contributions on line 51; for contributions of more than $100 but not more than $900, complete the calculation below; or for contributions of more than $900, enter $500 on line 51. Enter your total contributions. 1 2 3 4 5 6 7

100 00
Line 1 minus line 2 (if negative, enter "0")

50%
Multiply line 3 by line 4.

100 00
Add lines 5 and 6 (maximum $500). Enter this amount on line 51 of Form NT428.

Line 6250 ­ Cost of living tax credit
Use the amount on line 5 of Form NT479 to determine which ONE of the following columns you have to complete. Enter the amount from line 5 in the applicable column.
If line 5 is $12,000 or less If line 5 is more than $12,000, but not more than $48,000 If line 5 is more than $48,000

0 00
Line 1 minus line 2 (cannot be negative)

12,000 00 1.25% 312 00

48,000 00 1% 762 00

2.6%
Multiply line 3 by line 4.

0 00
Add lines 5 and 6 (maximum $942). Enter this amount on line 6 of Form NT479.

1 2 3 4 5 6 7

5012-D