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Yukon First Nations Tax

YT432
T1 General ­ 2009

The Government of Canada and the Government of Yukon have concluded personal income tax administration agreements with many self-governing Yukon First Nations. The agreements provide that both the Government of Canada and the Government of Yukon will share the field of personal income tax with self-governing Yukon First Nations. They also provide for the co-ordination of the Personal Income Tax Act of the Self-Governing Yukon First Nation with the federal Income Tax Act and with the Yukon Income Tax Act. This co-ordination is done through the income tax and benefit return of individuals residing on the settlement lands of the self-governing First Nations. The transferred amount is referred to as "Yukon First Nations Tax." Yukon First Nations tax consists of a federal abatement and a Yukon First Nations income tax credit. All individuals, who reside within the settlement land of a self-governing Yukon First Nation including those who are not members of a self-governing Yukon First Nation, have to identify themselves as residents of the settlement land of a particular self-governing Yukon First Nation.

Did you live on one of the following self-governing Yukon First Nation settlement lands at the end of the year?
Column 1 First Nation name Champagne and Aishihik Little Salmon/Carmacks Nacho Nyak Dun Selkirk Teslin Tlingit Tr'ondëk Hwëch'in Vuntut Gwitchin Identification number 11002 11006 11007 11009 11011 11012 11013 Column 2 First Nation name Carcross/Tagish* Kluane Kwanlin Dun Ta'an Kwäch'än Identification number 11001 11003 11004 11010

If yes, enter the self-governing First Nation name and identification number in the box called "Residency information for tax administration agreements" on page 1 of your return. If you have federal or Yukon tax payable, attach a completed copy of this form and Form YT428, Yukon Tax, and Form YT479, Yukon Credits, to your return. Individuals, including members of a self-governing Yukon First Nation, who do not reside within the settlement lands of a self-governing Yukon First Nation should tick "No" in the box called "Residency information for tax administration agreements" on page 1 of their return and should not complete this form. The Canada Revenue Agency will use the information on this form to administer the personal income tax administration agreements with the self-governing Yukon First Nations.

Federal refundable First Nations abatement
Enter the amount from line 45 of federal Schedule 1. Federal abatement rate: If your self-governing First Nation name is listed in column 1, use 95%. If your self-governing First Nation name is listed in column 2, use 75%. Multiply line 1 by line 2. Enter the result on line 441 of your return. 1

2 3 4 5 6 7 8 Yukon First Nations tax 9

Yukon First Nations income tax credit
Enter the amount from line 75 of Form YT428. Enter the amount from line 26 of Form YT479. Line 4 minus line 5 (if negative, enter "0") Yukon income tax credit rate Multiply line 6 by line 7. Enter the result on line 27 of Form YT479. Add lines 3 and 8. Enter the result on line 432 of your return.

95%

* At the time of printing, potential tax administration agreements were under discussion with the Carcross/Tagish First Nation, which could lead to the sharing of personal income tax with the Carcross/Tagish First Nation. Such agreements may be implemented between the Government of Canada and the Carcross/Tagish First Nation, and the Government of Yukon and the Carcross/Tagish First Nation on or before December 31, 2009. If so, the Canada Revenue Agency will use the Carcross/Tagish First Nation settlement lands information and the calculation of the federal refundable First Nations abatement and the Yukon First Nations income tax credit to administer the agreements with the Carcross/Tagish First Nation.
5011-C1