5014-C (Front) T1 General - 2011 NU428 Nunavut Tax Complete this form, and attach a copy to your return. For more information, see the related line in the forms book. Step 1 - Nunavut non-refundable tax credits Line 5614: For internal use only Line 1 and line 5804: Basic personal amount claim $11,878 ^ Line 2 and line 5808: Age amount (if born in 1946 or earlier) (use territorial worksheet) (maximum $8,909) ^ Spouse or common-law partner amount Base amount 11,878.00 Minus: his or her net income from page 1 of your return ^ Line 3 and line 5812: Result: (if negative, enter "0") = ^ Amount for an eligible dependant Base amount 11,878.00 Minus: his or her net income from line 236 of his or her return ^ Line 4 and line 5816: Result: (if negative, enter "0") ^ Line 5 and line 5820: Amount for infirm dependants age 18 or older (use territorial worksheet) ^ Line 6 and line 5823: Amount for young children less than 6 years of age (Complete the chart on the next page) Line 6371: Number of children ^ multiplied by $1,200 = ^ CPP or QPP contributions: Line 7 and line 5824: (amount from line 308 of your federal Schedule 1) ^ Line 8 and line 5828: (amount from line 310 of your federal Schedule 1) ^ Employment Insurance premiums: Line 9 and line 5832: (amount from line 312 of your federal Schedule 1) ^ Line 10 and line 5829: (amount from line 317 of your federal Schedule 1) ^ Line 11 and line 5836: Pension income amount (amount from line 314 of your federal Schedule 1) ^ Line 12 and line 5840: Caregiver amount (use territorial worksheet) ^ Line 13 and line 5844: Disability amount (for self) ^ Line 14 and line 5848: Disability amount transferred from a dependant (use territorial worksheet) ^ Line 15 and line 5852: Interest paid on your student loans (amount from line 319 of your federal Schedule 1) ^ Line 16 and line 5856: Your tuition, education, and textbook amounts [attach Schedule NU(S11)] ^ Line 17 and line 5860: Tuition, education, and textbook amounts transferred from a child ^ Line 18 and line 5864: Amounts transferred from your spouse or common-law partner [attach Schedule NU(S2)] ^ Medical expenses: Line 19 and line 5868: Amount from line 330 of your federal Schedule 1 ^ Line 20: Enter $2,052 or 3% of line 236 of your return, whichever is less. ^ Line 21: Line 19 minus line 20 (if negative, enter "0") = ^ Line 22 and line 5872: Allowable amount of medical expenses for other dependants from line 331 of your federal Schedule 1 ^ Line 23 and line 5876: Add lines 21 and 22. = ^ Line 24 and line 5880: Add lines 1 through 18 and line 23. = ^ Line 25: Nunavut non-refundable tax credit rate 4% Line 26 and line 5884: Multiply line 24 by line 25. = ^ Donations and gifts: Line 27: Amount from line 345 of your federal Schedule 9 ^ multiplied by 4% = ^ Line 28: Amount from line 347 of your federal Schedule 9 ^ multiplied by 11.5% = ^ Line 29 and line 5896: Add lines 27 and 28. = ^ Line 30 and line 6150: Add lines 26 and 29. Nunavut non-refundable tax credits = ^ Enter this amount on line 42. Go to Step 2 on the next page. 5014-C (Back) Step 2 - Nunavut tax on taxable income Line 31: Enter your taxable income from line 260 of your return. ^ Complete the appropriate column depending on the amount on line 31. Step 2 - Nunavut tax on taxable income *** Transcriber's Note: Use column 1 if the amount on line 31 is $39,612 or less. Use column 2 if the amount on line 31 is more than $39,612, but not more than $79,224. Use column 3 if the amount on line 31 is more than $79,224, but not more than $128,800. Use column 4 if the amount on line 31 is more than $128,800. *** Column 1: Line 31 is $39,612 or less Line 32: Enter the amount from line 31. ^ Line 33: 0.00 Line 34: Line 32 minus line 33 (cannot be negative) = ^ Line 35: Rate 4% Line 36: Multiply line 34 by line 35 = ^ Line 37: 0.00 Line 38: Add lines 36 and 37. Nunavut tax on taxable income = ^ Go to Step 3 Column 2: Line 31 is more than $39,612 but not more than $79,224 Line 32: Enter the amount from line 31. ^ Line 33: 39,612.00 Line 34: Line 32 minus line 33 (cannot be negative) = ^ Line 35: Rate 7% Line 36: Multiply line 34 by line 35 = ^ Line 37: 1,584.00 Line 38: Add lines 36 and 37. Nunavut tax on taxable income = ^ Go to Step 3 Column 3: Line 31 is more than $79,224 but not more than $128,800 Line 32: Enter the amount from line 31. ^ Line 33: 79,224.00 Line 34: Line 32 minus line 33 (cannot be negative) = ^ Line 35: Rate 9% Line 36: Multiply line 34 by line 35. = ^ Line 37: 4,357.00 Line 38: Add lines 36 and 37. Nunavut tax on taxable income = ^ Go to Step 3 Column 4: Line 31 is more than $128,800 Line 32: Enter the amount from line 31. ^ Line 33: 128,800.00 Line 34: Line 32 minus line 33 (cannot be negative) = ^ Line 35: Rate 11.5% Line 36: Multiply line 34 by line 35. = ^ Line 37: 8,819.00 Line 38: Add lines 36 and 37. Nunavut tax on taxable income = ^ Go to Step 3 Step 3 - Nunavut tax Line 39: Enter your Nunavut tax on taxable income from line 38. ^ Line 40 and line 6151: Enter your Nunavut tax on split income from Form T1206. ^ Line 41: Add lines 39 and 40. = ^ Line 42: Enter your Nunavut non-refundable tax credits from line 30. ^ Nunavut dividend tax credit Line 43 and line 6152: Credit calculated for line 6152 on the Territorial Worksheet ^ Nunavut overseas employment tax credit: Line 44 and line 6153: Amount from line 426 of your federal Schedule 1 ^ multiplied by 45% = ^ Nunavut minimum tax carryover: Line 45 and line 6154: Amount from line 427 of your federal Schedule 1 ^ multiplied by 45% = ^ Line 46: Add lines 42 through 45. = ^ Line 47: Line 41 minus line 46 (if negative, enter "0") = ^ Nunavut additional tax for minimum tax purposes: Line 48: Amount from line 117 of Form T691 ^ multiplied by 45% = ^ Line 49: Add lines 47 and 48. = ^ Line 50: Enter the territorial foreign tax credit from Form T2036. ^ Line 51: Line 49 minus line 50 (if negative, enter "0") = ^ Line 52: 6229 Volunteer firefighters tax credit claim $523 ^ Line 53: Line 51 minus line 52 (if negative, enter "0") Nunavut tax = ^ Enter the result on line 428 of your return. Details of amount for young children (If you need more space, attach a separate sheet of paper.) Child's name ^ Relationship to you ^ Child's date of birth (Year/Month/Day) ^ Social insurance number (if available) ^