Yukon Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.
YT428
T1 General 2009
Step 1 Yukon non-refundable tax credits
For internal use only
Basic personal amount claim $10,320 Age amount (amount from line 301 of your federal Schedule 1) (maximum $6,408) Spouse or common-law partner amount (amount from line 303 of your federal Schedule 1) Amount for an eligible dependant (amount from line 305 of your federal Schedule 1) Amount for children born in 1992 or later
(amount from line 367 of your federal Schedule 1)
5611 5804 5808 5812 5816 5825 5820 5824 5828 5832 5834 5835 5838 5833
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Amount for infirm dependants age 18 or older
(amount from line 306 of your federal Schedule 1)
Canada Pension Plan or Quebec Pension Plan contributions:
(amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1) (amount from line 312 of your federal Schedule 1) (amount from line 363 of your federal Schedule 1) (amount from line 364 of your federal Schedule 1) (amount from line 365 of your federal Schedule 1) (amount from line 313 of your federal Schedule 1) (amount from line 314 of your federal Schedule 1) (maximum $2,000)
Employment Insurance premiums Canada employment amount Public transit amount Children's fitness amount Adoption expenses
Pension income amount 5836 Caregiver amount (amount from line 315 of your federal Schedule 1) 5840 Disability amount (for self) (amount from line 316 of your federal Schedule 1) 5844 Disability amount transferred from a dependant
(amount from line 318 of your federal Schedule 1)
Interest paid on your student loans (amount from line 319 of your federal Schedule 1) [attach Schedule YT(S11)] Your tuition, education, and textbook amounts Tuition, education, and textbook amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule YT(S2)] Medical expenses from line 330 of your federal Schedule 1 5868 Enter $2,011 or 3% of net income from line 236 of your return, whichever is less. Line 22 minus line 23 (if negative, enter "0") Allowable amount of medical expenses for other dependants from line 331 of your federal Schedule 1 Add lines 24 and 25. Add lines 1 through 21 and line 26. Non-refundable tax credit rate Multiply line 27 by line 28. Donations and gifts:
Amount from line 345 of your federal Schedule 9 Amount from line 347 of your federal Schedule 9
5848 5852 5856 5860 5864
22 23 24 25
5872 5876
26
5880
7.04%
5884
7.04% 12.76% 30 31
27 28 29
Add lines 30 and 31. Add lines 29 and 32. Enter this amount on line 45.
5896
Yukon non-refundable tax credits 6150
Go to Step 2 on the next page.
32 33
5011-C
Step 2 Yukon tax on taxable income
Enter your taxable income from line 260 of your return. Use the amount on line 34 to determine which ONE of the following columns you have to complete. Enter the amount from line 34 in the applicable column.
If line 34 is more than $40,726, but not more than $81,452 If line 34 is more than $81,452, but not more than $126,264
34
If line 34 is more than $126,264
If line 34 is $40,726 or less
35
0 00
Line 35 minus line 36 (cannot be negative)
40,726 00 9.68% 2,867 00
81,452 00 11.44% 6,809 00
126,264 00 36
37 38 39 11,936 00 40
7.04%
Multiply line 37 by line 38.
12.76%
0 00
Add lines 39 and 40.
Go to Step 3.
Yukon tax on taxable income
41
Step 3 Yukon tax
Enter your Yukon tax on taxable income from line 41. Enter your Yukon tax on split income from Form T1206. Add lines 42 and 43. Enter your Yukon non-refundable tax credits from line 33. Yukon dividend tax credit: Credit calculated for line 6152 on the Territorial Worksheet Yukon overseas employment tax credit: Amount from line 426 of your Schedule 1 Yukon minimum tax carryover: Amount from line 427 of your Schedule 1 Add lines 45 through 48. Line 44 minus line 49 (if negative, enter "0") Yukon additional tax for minimum tax purposes: Amount from line 117 of Form T691 Add lines 50 and 51. Yukon surtax: Enter the amount from line 52. Base amount Line 53 minus line 54 (if negative, enter "0") Rate Multiply line 55 by line 56. Add line 52 and line 57. Enter the territorial foreign tax credit from Form T2036. Line 58 minus line 59
6151
42 43 44
45
6152
44% 44%
46 47 48 49 50
6153 6154
44%
51 52 53
6,000 00 54 5%
Yukon surtax Adjusted Yukon tax on income 55 56 57 58 59 60
Continue on the next page.
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Step 3 Yukon tax (continued)
Enter the amount from line 60 on the previous page. 60
Yukon low-income family tax credit
Net income from line 236 of your return Universal Child Care Benefit repayment: Enter the amount from line 213 of your return. Add lines 61 and 62. Universal Child Care Benefit income: Enter the amount from line 117 of your return. Line 63 minus line 64 (if negative, enter "0") 61 62 63 64 65
Adjusted net income
If your adjusted net income (line 65) is less than $25,000, complete the following calculation. Otherwise, enter "0" on line 74. If you had a spouse or common-law partner on December 31, 2009, only the person with the higher net income can claim this credit. Basic credit Enter the amount from line 65. Base amount Line 67 minus line 68 (if negative, enter "0") Applicable rate Multiply line 69 by line 70. Line 66 minus line 71 (if negative, enter "0") Amount from line 60 Enter the amount from line 72 or line 73, whichever is less. Line 60 minus line 74 (if negative, enter "0"). Enter the result on line 428 of your return.
claim $300
6384
67
66
15,000 00 68 3%
69 70 71 72 80% Yukon low-income family tax credit Yukon tax 73 74 75
5011-C