Northwest Territories Tax

Form NT428

2023

Protected B when completed

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

Part A – Northwest Territories 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

$48,326 but not

$96,655 but not

Line 1 is more

$48,326 or less

more than $96,655

more than $157,139

than $157,139

Amount from line 1

–

Line 2 minus line 3 (cannot be negative)

Line 4 multiplied by the percentage

x 5.9%

x 8.6%

x 12.2%

x 14.05%

from line 5

Line 6 plus line 7

Northwest Territories tax

on taxable income

Enter the amount from line 8 on line 52 and continue at line 9.

Part B – Northwest Territories non-refundable tax credits

Internal use

56100

Basic personal amount

Claim $16,593

58040

Age amount (if you were born in 1958 or earlier) (use Worksheet NT428)

(maximum $8,116)

58080

Spouse or common-law partner amount:

Base amount

Your spouse's or common-law partner's net income

from line 23600 of their return

–

Line 11 minus line 12 (if negative, enter "0")

58120

►

Amount for an eligible dependant:

Base amount

Your eligible dependant's net income from line 23600 of their return

–

Line 14 minus line 15 (if negative, enter "0")

58160

►

Amount for infirm dependants age 18 or older (use Worksheet NT428)

58200

Add lines 9, 10, 13, 16, and 17.

CPP or QPP contributions:

Amount from line 30800 of your return

58240

•19

Amount from line 31000 of your return

58280

•20

Employment insurance premiums:

Amount from line 31200 of your return

58300

•21

Amount from line 31217 of your return

58305

•22

Add lines 19 to 22.

►

Line 18 plus line 23

5012-C E(23)

(Ce formulaire est disponible en français.)

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Protected B when completed

Part B – Northwest Territories non-refundable tax credits

(continued)

Amount from line 24 of the previous page

Pension income amount

(maximum $1,000)

58360

Caregiver amount (use Worksheet NT428)

58400

Add lines 25 to 27.

Disability amount for self

(claim $13,456 or, if you were under 18 years of age, use Worksheet NT428)

58440

Disability amount transferred from a dependant(use Worksheet NT428)

58480

Add lines 28 to 30.

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

58520

Your tuition and education amounts (attach Schedule NT(S11))

58560

Tuition and education amounts transferred from a child or grandchild

58600

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

58640

Add lines 31 to 35.

Medical expenses:

Amount from line 33099 of your return

58689

Amount from line 23600 of your return

Applicable rate

x 3%

Line 38 multiplied by the percentage from line 39

Enter whichever is less: $2,635 or the amount on line 40.

–

Line 37 minus line 41 (if negative, enter "0")

Allowable amount of medical expenses for other dependants

(use Worksheet NT428)

58729

Line 42 plus line 43

58769

►

Line 36 plus line 44

58800

Northwest Territories non-refundable tax credit rate

x 5.9%

Line 45 multiplied by the percentage from line 46

58840

Donations and gifts:

Amount from line 13

of your federal Schedule 9

x 5.9% =

Amount from line 14

of your federal Schedule 9

x 14.05% =

Line 48 plus line 49

58969

►

Line 47 plus line 50

Enter this amount on line 55.

Northwest Territories non-refundable tax credits

61500

5012-C E (23)

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Protected B when completed

Part C – Northwest Territories tax

Northwest Territories tax on taxable income from line 8

Northwest Territories tax on split income (complete Form T1206)

61510

•53

Line 52 plus line 53

Northwest Territories non-refundable tax credits from line 51

Northwest Territories dividend tax credit (use Worksheet NT428)

61520

•56

Northwest Territories minimum tax carryover:

Amount from line 40427 of your return

x 45% =

61540

•57

Add lines 55 to 57.

►

–

Line 54 minus line 58 (if negative, enter "0")

Northwest Territories additional tax for minimum tax purposes:

Amount from line 118 of Form T691

x 45% =

Line 59 plus line 60

Territorial foreign tax credit (complete Form T2036)

–

Line 61 minus line 62 (if negative, enter "0")

Northwest Territories political contributions made in 2023

62550

Northwest Territories political contribution tax credit (use Worksheet NT428)

(maximum $500)

–

Line 63 minus line 65 (if negative, enter "0")

Enter this amount on line 42800 of your return.

Northwest Territories tax

See the privacy notice on your return.

5012-C E (23)

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