5014-TC 
 
T1 General – 2011 
 
NU479 
 
Nunavut Credits 
 
Complete the calculations that apply to you, and attach a copy to your 
return. For more information, see the related line in the forms book. 
 
Cost of living tax credit 
 
Adjusted net income 
 
Line 1: Enter your net income from line 236 of your return. ^
Line 2: Enter the total of amounts you claimed on line 244 and line 250 of 
your return. ^
Line 3: Line 1 minus line 2 (if negative, enter "0") = ^
Line 4 and line 6054: Enter the amount you claimed for foreign income on line 
256 of your return that is exempt under a tax treaty. ^
Line 5: Line 3 minus line 4 (if negative, enter "0") Adjusted net income = ^
 
Basic credit 
 
Line 6: Enter the amount from line 5. ^
Line 7: Applicable rate 2% 
Line 8: Multiply line 6 by line 7. Basic credit (maximum $1,200) = ^
 
Cost of living supplement for single parents 
 
You can claim the supplement if you were a single parent at any time in 2011 
and your adjusted net income (line 5) is more than $60,000. 
 
Line 9: Enter the amount from line 5. ^
Line 10: Base amount 60,000.00 ^
Line 11: Line 9 minus line 10 (if negative, enter "0") = ^
Line 12: Applicable rate 2% 
Line 13 and line 6394: Multiply line 11 by line 12. Cost of living supplement 
(maximum $255.12) = ^
Line 14 and line 6390: Add lines 8 and 13. Total cost of living tax credit = 
^
 
Political contribution tax credit 
 
Line 15 and line 6391: Nunavut political contributions made in 2011 ^
Line 16: Credit calculated for line 16 on the Territorial Worksheet (maximum 
$500) ^
Line 17: Enter your Nunavut tax from line 428 of your return. ^
Line 18: Enter the cost of living tax credit calculated at line 14. ^
Line 19: Line 17 minus line 18 (if negative, enter "0") = ^
Line 20: Enter the amount from line 16 or line 19, whichever is less. 
Political contribution tax credit ^
Line 21 and line 6399: Business training tax credit from Form T1317 ^
Line 22: Add lines 14, 20, and 21. Enter the result on line 479 of your 
return. Nunavut credits = ^
 
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