Yukon Tax

Form YT428

2023

Protected B when completed

For more information about this form, go to canada.ca/yt-tax-info.

Part A – Yukon tax on taxable income

Enter your taxable income from line 26000 of your return.

Use the amount from line 1 to complete the appropriate column below.

Line 1 is more than

Line 1 is

$53,359 but not

$106,717 but not

$165,430 but not

Line 1 is more

$53,359 or less

more than $106,717

more than $165,430

more than $500,000

than $500,000

Amount from line 1

Line 2 minus line 3

–

(cannot be negative)

Line 4 multiplied by the

x 6.4%

x 9%

x 10.9%

x 12.8%

x 15%

percentage from line 5

Line 6 plus line 7

Yukon tax on

taxable income

Enter the amount from line 8 on line 50 and continue at line 9.

Part B – Yukon non-refundable tax credits

Internal use

56110

Basic personal amount (amount from line 30000 of your return)

(maximum $15,000)

58040

Age amount (amount from line 30100 of your return)

(maximum $8,396)

58080

Spouse or common-law partner amount (amount from line 30300 of your return)

58120

Amount for an eligible dependant (amount from line 30400 of your return)

58160

Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

(amount from line 30425 of your return)

58170

Caregiver amount for infirm dependants age 18 or older (amount from line 30450 of your return)

58180

Caregiver amount for infirm children under 18 years of age

(amount from line 30500 of your return)

58189

Add lines 9 to 15.

CPP or QPP contributions:

Amount from line 30800 of your return

58240

•17

Amount from line 31000 of your return

58280

•18

Employment insurance premiums:

Amount from line 31200 of your return

58300

•19

Amount from line 31217 of your return

58305

•20

Canada employment amount

58310

Children's arts amount

58326

Adoption expenses

58330

Add lines 17 to 23.

►

Pension income amount(amount from line 31400 of your return)

(maximum $2,000)

58360

Disability amount for self (amount from line 31600 of your return)

58440

Disability amount transferred from a dependant (amount from line 31800 of your return)

58480

Add lines 16, and 24 to 27.

5011-C E(23)

(Ce formulaire est disponible en français.)

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Protected B when completed

Part B – Yukon non-refundable tax credits

(continued)

Amount from line 28 of the previous page

Interest paid on your student loans (amount from line 31900 of your return)

58520

Your tuition, education, and textbook amounts (attach Schedule YT(S11))

58560

Tuition amount transferred from a child or grandchild

58600

Amounts transferred from your spouse or common-law partner (attach Schedule YT(S2))

58640

Add lines 29 to 33.

Medical expenses:

Amount from line 33099 of your return

58689

Amount from line 23600 of your return

Applicable rate

x 3%

Line 36 multiplied by the percentage from line 37

Enter whichever is less: $2,635 or the amount on line 38.

–

Line 35 minus line 39 (if negative, enter "0")

Allowable amount of medical expenses for other dependants

(amount from line 33199 of your return)

58729

Line 40 plus line 41

58769

►

Line 34 plus line 42

58800

Yukon non-refundable tax credit rate

x 6.4%

Line 43 multiplied by the percentage from line 44

58840

Donations and gifts:

Amount from line 13

of your federal Schedule 9

x 6.4% =

Amount from line 14

of your federal Schedule 9

x 12.8% =

Line 46 plus line 47

58969

►

Line 45 plus line 48

Enter this amount on line 53.

Yukon non-refundable tax credits

61500

Part C – Yukon tax

Yukon tax on taxable income from line 8

Yukon tax on split income (complete Form T1206)

61510

•51

Line 50 plus line 51

Yukon non-refundable tax credits from line 49

Yukon dividend tax credit (use Worksheet YT428)

61520

•54

Yukon minimum tax carryover:

Amount from line 40427 of your return

x 42.67% =

61540

•55

Add lines 53 to 55.

►

–

Line 52 minus line 56 (if negative, enter "0")

Yukon additional tax for minimum tax purposes:

Amount from line 118 of Form T691

x 42.67% =

Line 57 plus line 58

5011-C E (23)

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Protected B when completed

Part C – Yukon tax

(continued)

Amount from line 59 of the previous page

Territorial foreign tax credit (complete Form T2036)

–

Line 60 minus line 61 (if negative, enter "0")

Business investment tax credit:

Enter the tax credit amount from your Certificate YBITC-1.

63810

•63

Unused business investment tax credit from your most recent notice of

assessment or reassessment

Line 63 plus line 64

Amount from line 62 above

Enter whichever is less:

Business investment tax credit

amount from line 65 or line 66.

(maximum $25,000)

–

Unused business investment tax credit:

Amount from line 65

Amount from line 67

–

Line 68 minus line 69

Request for carryback of unused business investment tax credit:

Amount from line 70 that you want to carry back to 2022

63811

•71

Amount from line 70 that you want to carry back to 2021

63812

•72

Amount from line 70 that you want to carry back to 2020

63813

•73

Line 62 minus line 67 (if negative, enter "0")

Yukon First Nations income tax credit (complete Form YT432)

63860

–

•75

Line 74 minus line 75

Yukon political contributions made in 2023

63850

Yukon political contribution tax credit (use Worksheet YT428)

(maximum $650)

–

Line 76 minus line 78 (if negative, enter "0")

Enter this amount on line 42800 of your return.

Yukon tax

See the privacy notice on your return.

5011-C E (23)

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