5011-C1 
 
T1 General - 2011 
 
YT432 
 
Yukon First Nations Tax 
 
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? 
 
*** Transcriber's Note: Please refer to the following as the First Nation 
name followed by the Identification number. *** 
 
* 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, 2011. 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. 
 
Champagne and Aishihik 11002 
Little Salmon/Carmacks 11006 
Nacho Nyak Dun 11007 
Selkirk 11009 
Teslin Tlingit 11011 
Tr'ondëk Hwëch'in 11012 
Vuntut Gwitchin 11013 
Carcross/Tagish* 11001 
Kluane 11003 
Kwanlin Dun 11004 
Ta'an Kwäch'än 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 
 
Line 1: Enter the amount from line 48 of federal Schedule 1. ^
 
Federal abatement rate: 
Line 2: 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%. 
^
 
Line 3: Multiply line 1 by line 2. Enter the result on line 441 of your 
return. = ^
 
Yukon First Nations income tax credit 
 
Line 4: Enter the amount from line 77 of Form YT428. ^
 
Line 5: Enter the amount from line 26 of Form YT479. ^
 
Line 6: Line 4 minus line 5 (if negative, enter "0") = ^
 
Line 7: Yukon income tax credit rate 95% 
 
Line 8: Multiply line 6 by line 7. Enter the result on line 27 of Form YT479. 
= ^
 
Line 9: Add lines 3 and 8. Yukon First Nations tax = ^
Enter the result on line 432 of your return. ^
 
Privacy Act, Personal Information Bank number CRA PPU 005