Yukon tax information for 2023 - Personal income tax
Use the information on this page to help you complete your territorial tax and credits form.
On this page
New for 2023
The personal income levels used to calculate your Yukon tax have changed.
The amounts for most territorial non-refundable tax credits have changed.
The Yukon Business Carbon Price Rebate now includes both the Yukon general business carbon price rebate and the new Yukon mining business carbon price rebate.
Yukon benefits for individuals and families
To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2023 Income Tax and Benefit Return(s) by April 30, 2024. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following programs:
- Yukon child benefit
This benefit is a non‑taxable amount paid monthly to help low‑ and modest‑income families with the cost of raising children under 18 years of age. This benefit is combined with the Canada child benefit into one monthly payment.
You do not need to apply for the Yukon child benefit. The Canada Revenue Agency (CRA) will use the information from your Form RC66, Canada Child Benefits Application to determine if you are entitled to receive this benefit.
- Yukon Government carbon price rebate – Individuals
This rebate is a non‑taxable amount paid to individuals and families to help offset the cost of the federal carbon pollution pricing levy. This amount is combined with the quarterly payment of the federal GST/HST credit.
You do not need to apply for the GST/HST credit or the Yukon Government carbon price rebate – Individuals. The CRA will use the information from your return to determine if you are entitled to receive these credits. However, if you resided outside of Whitehorse on December 31, 2023, complete Part 1 of Schedule YT(S14), Yukon Government Carbon Price Rebate to claim a 10% remote supplement.
For information about how businesses can apply for the rebate, see Yukon business carbon price rebate.
The Yukon child benefit and the Yukon Government carbon price rebate are funded by the Yukon Government.
For more information about these programs, call the CRA at 1-800-387-1193.
Did you reside on the settlement land of Yukon First Nation
If you resided on the settlement land of a self-governing Yukon First Nation at the end of the year, enter the First Nation name and identification number on page 2 of your return.
Complete Form YT432, Yukon First Nations Tax, to calculate the part of your federal and territorial tax that is transferred to the self-governing Yukon First Nation government responsible for the settlement land where you resided. Attach a copy to your return.
Form YT428 – Yukon Tax
Use this form to calculate your territorial taxes and credits to report on your return. Form YT428 must be completed after you have completed steps 1 to 5 of your federal income tax and benefit return.
Who should complete Form YT428
Complete Form YT428 if one of the following applies:
You were a resident of Yukon at the end of the year
You were a non-resident of Canada in 2023 and any of the following applies:
- You earned employment income only in Yukon
- You received income from a business with a permanent establishment only in Yukon
Completing Form YT428
Fill out Part A – Yukon tax on taxable income
Calculate your tax on taxable income using the chart in Part A.
Fill out Part B – Yukon non-refundable tax credits
The eligibility conditions and rules for claiming most Yukon non-refundable tax credits are the same as those for the federal non-refundable tax credits. In addition, the amount and calculation of many of the Yukon non-refundable tax credits are the same as the corresponding federal credits.
If you are a newcomer to Canada or an emigrant
As a newcomer or an emigrant, you may be limited in the amount you can claim for certain territorial non-refundable tax credits.
If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding territorial amount in the same manner:
Corresponding federal and territorial non-refundable tax credits Federal amount on your return Corresponding territorial amount on Form YT428 line 30000 line 58040 line 30100 line 58080 line 30300 line 58120 line 30400 line 58160 line 30425 line 58170 line 30450 line 58180 line 30500 line 58189 line 31600 line 58440 line 31800 line 58480 line 32400 line 58600 line 32600 line 58640 For examples on how to calculate these amounts, see Guide T4055, Newcomers to Canada.
Line 58120 – Spouse or common-law partner amount
You can claim this amount if the rules are met for claiming the amount on line 30300 of your return.
Line 58160 – Amount for an eligible dependant
You can claim this amount if the rules are met for claiming the amount on line 30400 of your return.
Line 58189 – Caregiver amount for infirm children under 18 years of age
You can claim this amount if the rules are met for claiming the amount on line 30500 of your return.
Only residents of Yukon are eligible for this amount. If you were not a resident of Yukon at the end of the year, you cannot claim this tax credit when calculating your Yukon tax even if you may have received income from a source in Yukon in 2023.
Line 58310 – Canada employment amount
You can claim this amount if the rules are met for claiming the amount on line 31260 of your return.
The amount you can claim on line 58310 is the amount on line 31260 of your return or $1,368, whichever is less.
Only residents of Yukon are eligible for this amount. If you were not a resident of Yukon at the end of the year, you cannot claim this tax credit when calculating your Yukon tax even if you may have received income from a source in Yukon in 2023.
Line 58326 – Children's arts amount
You can claim up to $500 per child for fees paid in 2023 relating to the cost of registration or membership for your (or your spouse's or common law partner's) child in a prescribed program of artistic, cultural, recreational, or developmental activity.
The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 58440 of Form YT428) at the beginning of the year the eligible arts expense was paid.
You can split the claim this amount if another person has not already claimed the same fees. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that person.
Children with disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program in an artistic activity.
Eligible expenses do not include amounts that can be claimed under the Yukon children's fitness tax credit (line 1 of Form YT479, Yukon Credits) or as a deduction by any person, such as the child care expenses deduction (line 21400 of the return). In addition, eligible expenses do not include amounts that any person has claimed as a tax credit.
Programs that are part of a school curriculum are not eligible.
If an organization provides your child with two distinct prescribed programs, and one program is eligible for the children's arts amount and the other program is eligible for the children's fitness tax credit, you should get two receipts. If you get only one receipt, it must clearly show the amount paid to the organization for each distinct program.
To qualify for this amount, a program must be all of the following:
- ongoing (lasting at least eight consecutive weeks, or in the case of children's camps, five consecutive days)
- supervised
- suitable for children
The program must also meet at least one of the following conditions:
- It contributes to the development of creative skills or expertise in an artistic or cultural activity
- It provides a substantial focus on wilderness and the natural environment
- It helps children develop and use particular intellectual skills
- It includes structured interaction between children where supervisors teach or help children develop interpersonal skills
- It provides enrichment or tutoring in academic subjects
An activity that develops creative skills or expertise is eligible only if it is intended to improve a child’s dexterity or co-ordination, or helps in acquiring and applying knowledge through artistic or cultural activities, such as literary arts, visual arts, performing arts, music, media, languages, customs and heritage.
Reimbursement of an eligible expense
You can claim only the part of the amount you have not been, or will not be, reimbursed for. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
Only residents of Yukon are eligible for this amount. If you were not a resident of Yukon at the end of the year, you cannot claim this tax credit when calculating your Yukon tax even if you may have received income from a source in Yukon in 2023.
Line 58330 – Adoption expenses
You can claim this amount if the rules are met for claiming the amount on line 31300 of your return.
You can claim up to $18,210 of eligible expenses for each child.
Only residents of Yukon are eligible for this amount. If you were not a resident of Yukon at the end of the year, you cannot claim this tax credit when calculating your Yukon tax even if you may have received income from a source in Yukon in 2023.
Line 58560 – Your tuition, education and textbook amounts
Complete Schedule YT(S11), Yukon Tuition, Education and Textbook Amounts.
Transferring amounts
If you do not use all of your 2023 tuition amount to reduce your territorial income tax to zero, you can transfer all or part of your unused tuition amount available to one of the following designated individuals:
- your spouse or common law partner (who would claim it on line 59090 of their Schedule YT(S2))
- your parent or grandparent (who would claim it on line 58600 of their Form YT428)
- your spouse's or common law partner's parent or grandparent (who would claim it on line 58600 of their Form YT428)
If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form YT428, you cannot transfer your unused tuition amount for the current year to your (or your spouse's or common-law partner's) parent or grandparent.
To designate who can claim the transferred amount and to specify the territorial amount they can claim, complete any of the following forms that you received as a student:
- Form T2202, Tuition and Enrolment Certificate
- Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
- Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States
Complete the "Transfer or carryforward of unused amounts" section of Schedule YT(S11) to transfer an amount.
Carrying forward amounts
Complete the "Transfer or carryforward of unused amounts" section of Schedule YT(S11) to calculate the amount you can carry forward to a future year.
This amount is the part of your tuition, education, and textbook amounts that you are not claiming for the current year and the part of your current year tuition amount that you are not transferring to a designated individual.
Supporting documents
If you are filing a paper return, attach your completed Schedule YT(S11). Keep your supporting documents in case you are asked to provide them later.
Line 58600 – Tuition amount transferred from a child or grandchild
You can claim this amount if the rules are met for claiming an amount on line 32400 of your return.
You may be able to claim the transfer of all or part of the unused 2023 tuition amounts from your child or grandchild, or their spouse or common-law partner.
The maximum amount each student can transfer to you is $5,000 minus the current year’s amount that they claimed.
How to claim this amount
Enter, on line 58600, the total of all tuition amounts transferred to you from each student as shown on their forms T2202, TL11A or TL11C.
The student must enter this amount on line 59200 of their Schedule YT(S11). They may choose to transfer an amount that is less than the available territorial amount.
The student cannot transfer to you any unused tuition, education, and textbook amounts carried forward from previous years.
If you and the student were not residents of the same province or territory on December 31, 2023, special rules may apply. For more information, call the CRA at 1-866-426-1527.
Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later
The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12 month period ending in 2023 and must be expenses that were not claimed for 2022.
Line 58729 – Allowable amount of medical expenses for other dependants
You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common law partner, and your dependent children born in 2006 or later on line 58689.
The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.
Fill out Part C – Yukon tax
Complete this part to calculate your Yukon tax.
Line 51 – Yukon tax on split income
If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Yukon tax to enter on line 42800 of your return.
Line 58 – Yukon additional tax for minimum tax purposes
If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 58 of your Form YT428 to determine your Yukon additional tax for minimum tax purposes.
Line 61 – Territorial foreign tax credit
If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a territorial foreign tax credit.
How to claim this credit
Complete Form T2036, Provincial or Territorial Foreign Tax Credit.
Supporting documents
If you are filing a paper return, attach your Form T2036.
Line 67 – Business investment tax credit
You can claim this credit if, at the end of the year, you were a resident of Yukon and you were 19 years of age or older.
The credit is equal to 25% of the value of eligible shares and subordinated debt that you invested in eligible Yukon businesses in 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.
Enter, on line 63810 of your Form YT428, the amount of the tax credit shown on Certificate YBITC-1, Business Investment Tax Credit (issued by the Yukon government).
Unused business investment tax credit
You can carry forward your unused business investment tax credits for seven years or carry them back three years.
Any unused tax credit is shown on your most recent notice of assessment or reassessment. Enter any unused credit from previous years on line 64 of your Form YT428 to reduce your 2023 Yukon tax. The maximum amount available is $25,000 per year. This limit includes any carryover amount.
You may not need to use all of your credit to reduce your 2023 territorial income tax to zero. Complete lines 68 to 70 to calculate your unused credit available to carryback to previous years. Complete lines 71 to 73 to calculate the amount available for carryback
Supporting documents
If you are filing a paper return, attach your Certificate YBITC-1.
Line 75 – Yukon First Nations income tax credit
If you resided on the settlement land of a self-governing Yukon First Nation at the end of the year, complete Form YT432, Yukon First Nations Tax. This form contains all the information about this credit.
Line 78 – Yukon political contribution tax credit
You can claim this credit if, in 2023, you contributed to a registered Yukon political party or to a candidate seeking election to the Yukon Legislative Assembly.
How to claim this credit
Enter your total political contributions made in 2023 on line 63850 of your Form YT428. Then calculate and enter your credit on line 78 as follows:
- For contributions of more than $1,275, enter $650 on line 78 of your Form YT428
- For contributions of $1,275 or less, complete the calculation for line 78 using Worksheet YT428
Supporting documents
If you are filing a paper return, attach the official receipt (signed by an official agent of the political party or candidate) for each contribution.
Form YT479 - Yukon Credits
You may be entitled to the credits listed in this section even if you do not have to pay tax. If the total of these credits is more than the taxes you have to pay, you may get a refund for the difference.
To claim these credits, attach a completed Form YT479, Yukon Credits, to your return.
Children's fitness tax credit
You can claim up to $1,000 per child for eligible fees paid in 2023 for the cost of registration or membership for your (or your spouse's or common-law partner's) child in a prescribed program of physical activity.
The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 58440 of Form YT428) at the start of the year the eligible fitness expenses were paid.
The refundable part of the credit is 6.4% of the total eligible fees.
You can claim this tax credit if another person has not already claimed the same fees, and the total claimed is not more than the maximum allowable tax credit if only one of you were making the claim.
Children with disabilities
If the child is eligible for the disability tax credit and is under 18 years of age at the start of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.
If you paid an amount that would qualify to be claimed as child care expenses (line 21400 of the return) and the children's fitness tax credit, you must first claim this amount as child care expenses. Any unused part can be claimed for the children's fitness tax credit if the requirements are met.
If an expense is eligible for the children's fitness tax credit, it is not eligible for the children's arts amount (line 58326 of Form YT428).
If an organization provides your child with two distinct prescribed programs, and one program is eligible for the children's fitness tax credit and the other program is eligible for the children's arts amount, you should get two receipts. If you get only one receipt, it must clearly show the amount paid to the organization for each distinct program.
Prescribed program
To qualify for the children's fitness tax credit, a program must be all of the following:
- ongoing (lasting at least eight consecutive weeks or, in the case of children's camps, five consecutive days)
- supervised
- suitable for children
- require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility or balance)
For a child who is eligible for the disability tax credit, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context.
Physical activity includes horseback riding, but does not include activities where a child rides mainly on or in a motorized vehicle.
Reimbursement of an eligible expense
You can claim only the part of the tax credit you have not been, or will not be, reimbursed for. However, you can claim the full tax credit if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
Enter, on line 63800 of your Form YT479, the amount of the total eligible fees up to a maximum of $1,000 per child. Multiply this amount by 6.4% and enter the result on line 1 of your Form YT479.
Research and development tax credit
You can claim this credit if you were a resident of Yukon at the end of the year and you made eligible expenditures in the tax year for scientific research and experimental development carried out in Yukon.
How to claim this credit
Complete Form T1232, Yukon Research and Development Tax Credit (Individuals).
Supporting documents
If you are filing a paper return, attach your Form T1232 and your eligible expenditures sheet.
Yukon business carbon price rebate
The Yukon business carbon price rebate includes the mining business carbon price rebate and the general business carbon price rebate. You may be able to claim this rebate if, in 2023, you operated a business or mining business in Yukon or you earned income from a rental property while you lived in Yukon.
How to claim this rebate
Complete Part 2 of Schedule YT(S14), Yukon Government Carbon Price Rebate, and enter the results from line 7 and line 14 on lines 63856 and 63855 of your Form YT479 - Yukon Credits respectively.
Supporting documents
If you are filing a paper return, attach your Schedule YT(S14).
Definitions
Cross-border transport equipment is an eligible Yukon asset if it meets one of the following conditions:
- You used it in the 2023 tax year mainly to transport passengers or goods between a place in Yukon and a place outside Yukon
- You elected to treat it as cross-border transport equipment
Eligible Yukon asset is a property that meets all the following conditions:
- It was a depreciable property that you owned at the end of the 2023 tax year, and is included in an eligible class for this purpose
- You used it in the 2023 tax year mainly in carrying on a business in Yukon
- It was situated in Yukon at all, or substantially all, times in the 2023 tax year, unless it was cross-border transport equipment
Some industrial assets are not eligible. For more information, call the Canada Revenue Agency at 1-800-959-8281.
Eligible Yukon business is a business, other than an excluded business, that the taxpayer carries on in the 2023 tax year through a permanent establishment in Yukon
For more information about excluded businesses, call the Canada Revenue Agency at 1-800-959-8281.
Eligible Yukon business taxpayer is a taxpayer who reports income (or a loss) from an eligible Yukon business in the 2023 tax year.
Eligible Yukon mining asset is an eligible Yukon asset if it meets all of the following conditions:
- It was a depreciable property that you owned at the end of the 2023 tax year, and is included in an eligible class for this purpose
- You used it in the 2023 tax year mainly in carrying on an eligible Yukon mining business
- It was situated in Yukon at all, or substantially all, times in the 2023 tax year, unless it was cross-border transport equipment
Some industrial assets are not eligible. For more information, call the CRA at 1‑800‑959‑8281.
Eligible Yukon mining business is an eligible Yukon business that, at any time in the 2023 tax year, was a specified placer mining business or specified quartz mining business.
Eligible Yukon mining business taxpayer is a taxpayer who reports income (or a loss) from an eligible Yukon mining business in the 2023 tax year.
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