ARCHIVED - Information for Residents of Yukon

5011-PC(E) Rev.17

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Table of contents

• What's new for 2017?
  • Our services
  • Individuals and families
  • Interests and investments
  • Yukon
• Getting ready to do your taxes
  • Did you know
  • Getting the right benefit amount
  • Do you have to file a return?
  • Return due date
  • Payment due date
  • Penalties and interest
  • Ways to file your tax return
  • Processing time
  • Need help doing your taxes?
  • Direct deposit
• Yukon child benefit
• Did you reside on the Settlement Land of a Yukon First Nation
• Completing your Yukon forms
• Form YT428, Yukon Tax
  • Step 1 – Yukon non-refundable tax credits
    • Newcomers to Canada and emigrants
    • Line 5804 – Basic personal amount
    • Line 5808 – Age amount
    • Line 5812 – Spouse or common-law partner amount
    • Line 5814 – Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older 
    • Line 5816 – Amount for an eligible dependant
    • Line 5818 – Caregiver amount for infirm dependants age 18 or older
    • Line 5825 – Caregiver amount for infirm children under 18 years of age
    • Line 5824 – CPP or QPP contributions through employment
    • Line 5828 – CPP or QPP contributions on self-employment and other earnings
    • Line 5832 – Employment insurance premiums through employment
    • Line 5829 – Employment insurance premiums on self-employment and other eligible earnings
    • Line 5834 – Canada employment amount
    • Line 5835 – Public transit amount
    • Line 5841 – Children's arts amount
    • Line 5833 – Adoption expenses
    • Line 5836 – Pension income amount
    • Line 5844 – Disability amount (for self)
    • Line 5848 – Disability amount transferred from a dependant
    • Line 5852 – Interest paid on your student loans
    • Line 5856 – Your tuition, education, and textbook amounts
    • Line 5860 – Tuition amounts transferred from a child
    • Line 5864 – Amounts transferred from your spouse or common-law partner
    • Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later
    • Line 5872 – Allowable amount of medical expenses for other dependants
    • Line 5896 – Donations and gifts
  • Step 2 – Yukon tax on taxable income
  • Step 3 – Yukon tax
    • Line 44 – Yukon tax on split income
    • Line 51 – Yukon additional tax for minimum tax purposes
    • Line 53 – Territorial foreign tax credit
    • Lines 55 and 56 – Yukon political contribution tax credit
• Form YT479, Yukon Credits
  • Line 1 – Children's fitness tax credit
  • Lines 2 to 9 – Small business investment tax credit
  • Lines 10 to 19 – Labour-sponsored venture capital corporation tax credit
  • Line 20 – Research and development tax credit
  • Line 22 – Yukon First Nations income tax credit
• For more information

What's new for 2017?

We list the service enhancements and major changes below, including announced income tax changes that were not law when this information was published. You will find more information about these changes or any other recent developments in the General Income Tax and Benefit Guide (the guide).

Our services

Address and direct deposit changes – If you are registered for the full version of CRA’s My Account or CRA’s mobile apps, you can change your address and update your direct deposit information in participating NETFILE certified tax preparation software. For more information, go to NETFILE – Overview.

ReFILE – This service allows you to submit a request to adjust your return using NETFILE.

Individuals and families 

Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) – The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level.

Canada caregiver amount – The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions.

Your tuition, education, and textbook amounts (line 323) – As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.

Medical expenses (lines 330 and 331) – Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years. See Eligible medical expenses and How to change a return.

Donations and gifts (line 349) – A gift of ecologically-sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program. For more information, see “Gifts of ecologically-sensitive land,” in Pamphlet P113, Gifts and Income Tax.

Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated.

Children’s arts amount (line 370) – As of January 1, 2017, this amount has been eliminated.

Children’s fitness tax credit (lines 458 and 459) – As of January 1, 2017, this credit has been eliminated.

Disability tax credit (DTC) certification – As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability-Related Information.

Interest and investments 

Investment tax credit (line 412) – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit.

Labour-sponsored funds tax credit (lines 411 and 419) – As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour-sponsored venture capital corporations (LSVCC) has been eliminated. The provincially registered LSVCC can still be claimed on lines 413 and 414.

Yukon

The income levels and most of the non-refundable tax credits used to calculate your Yukon income tax have changed.

Effective January 1, 2017, the education and textbook amounts have been eliminated. Yukon students will still be able to claim unused territorial tuition, education and textbook amounts from 2016 and previous years.

The amount for infirm dependants age 18 or older (line 5820) and the caregiver amount (line 5840) have been eliminated and replaced by the new caregiver amount for infirm dependants age 18 or older (line 5818). In addition, you can claim the caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (line 5814).

Getting ready to do your taxes 

Use this checklist to get ready to file your tax return. Filing a tax return on time will ensure you get all the benefits and credits you are entitled to and that your benefit payments are not delayed or stopped.

• Gather all your documents, such as T4 and T5 slips, receipts, notice of assessment and last year’s tax return.
• Find out if your tax return and payment are due on April 30, 2018.
• Update any changes to your marital status, address or number of children for benefit purposes.
• Sign-up for direct deposit.
• Find out if you can get help doing your taxes.
• Find out about the different ways you can file your tax return.

Did you know

There are benefits to filing a tax return even if you don’t earn income!

Filing early ensures your benefit and credit payments are not delayed or stopped. These include:

• Guaranteed income supplement (GIS)
• Canada child benefit (CCB)
• GST/HST credit and
• Working income tax benefit (WITB)

If you have a spouse or common-law partner, he or she should also file a return early. 

Getting the right benefit amount

Changes to your marital status, the number of children in your care, or your address directly affect your benefit payments. Let us know to avoid delays and incorrect payments.

Update your personal information with the CRA using one of these online tools:

• MyBenefits CRA mobile app at Mobile apps – Canada Revenue Agency;
• My Account at My Account for Individuals.

Do you have to file a return?

Some of the most common reasons when you must file a tax return are:

• You have to pay tax for 2017.
• The CRA sent you a request to file a return.
• You and your spouse or common-law partner elected to split pension income for 2017.
• You received working income tax benefit advance payments in 2017.
• You disposed of capital property in 2017 or you realized a capital gain.

Even if none of these requirements applies to you, you should still file a return if:

• You want to claim a refund.
• You want to claim the working income tax benefit for 2017.
• You want to receive the GST/HST credit or the Canada child benefit.

For other reasons to file, go to Your tax obligations.

Return due date

File your 2017 tax return on or before April 30, 2018.

Self-employed persons – File your 2017 tax return on or before June 15, 2018, if you or your spouse or common-law partner ran a business in 2017. However, file by April 30, 2018 if your business expenditures are primarily in connection with a tax shelter.

Deceased persons – See Guide T4011, Preparing Returns for Deceased Persons or go to Important dates for Individuals.

Payment due date

Pay any balance due for 2017 on or before April 30, 2018.

You can pay online or in person. For more information, go to Make a payment to the Canada Revenue Agency or contact your financial institution.

If you can’t pay your taxes by April 30, 2018, go to When you owe money – collections at the CRA.

Penalties and interest

Penalties – The CRA may charge you a penalty if:

• you filed your return late and you owe tax for 2017;
• you repeatedly failed to report income on your return; or
• you knowingly omitted or gave false information.

Interest – If you have a balance owing for 2017, the CRA charges compound daily interest starting May 1, 2018, on any unpaid amounts owing for 2017. This includes any balance owing if the CRA reassesses your return.

Note

The CRA may cancel or waive penalties or interest if you are unable to meet your tax obligations due to circumstances beyond your control. For more information, go to Taxpayer relief provisions.

Ways to file your tax return

NETFILE – Use our secure service to complete and file your tax return electronically using tax preparation software or a web tax application. Go to NETFILE – Overview for a list of available software and applications; including free ones.

EFILE – This is a secure service that lets authorized service providers, including a discounter, complete and file your return electronically. For more information, go to EFILE for individuals.

Auto-fill my return – This is a secure CRA service that automatically fills in certain parts of your current year return. You must be registered with MyAccount and be using a certified software product that offers this option. For more information, go to About Auto-fill my return.

File a paper return – Mail your return to your tax centre at the address given on the back of your forms book. If you prepare your return or other people’s returns, mail each person’s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope.

Processing time

Our goal is to send you a notice of assessment, as well as any refund, within:

• two weeks, if you file online; or
• eight weeks, if you file a paper return.

Need help doing your taxes?

Community Volunteer Income Tax Program – If you have a modest income and a simple tax situation, community organization volunteers may be able to prepare your return for you. For more information, go to Volunteer to do taxes for people in your community.

Tax information videos – For videos on topics such as the income tax and benefit return, the Canadian tax system, tax measures for persons with disabilities, registering for MyAccount and much more, go to CRA Multimedia library.

Tax information phone service (TIPS) – For personal and general tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Individual tax enquiries – Call 1-800-959-8281 to speak to an agent.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to Direct deposit.

Remember

• Flip your slip! Look on the back of your slips for information on where to report an amount.
• Sign and date your return.
• Attach to your return only the documents requested. Keep all other supporting documents.
• Send your tax return to the Canada Revenue Agency.

Yukon child benefit

The Yukon child 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 amount is combined with the Canada child benefit into a single monthly payment.

File your return – You (and your spouse or common-law partner) need to file your 2017 income tax and benefit return(s) to receive the Yukon child benefit. The information you give on your return(s) will determine how much you will get starting in July 2018. To make sure your payments arrive on time, the return(s) should be filed by April 30, 2018.

This program is funded by Yukon with a contribution from Indigenous and Northern Affairs Canada on behalf of Indian children, as per the definition of "Indian" in the Indian Act.

For more information about this program, go to Yukon or call the Canada Revenue Agency (CRA) at 1-800-367-1193.

Did you reside on the Settlement Land of a 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 1 of your return.

Complete Form YT432, Yukon First Nations Tax, to calculate the part of 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.

Completing your Yukon forms

You can download and print a copy of Form YT428, Yukon Tax, Form YT479, Yukon Credits, and Form YT432, Yukon First Nations Tax, which you need to calculate your Yukon tax and credits. Complete the forms that apply to you, and attach a copy to your return.

The following information will help you complete Form YT428, Form YT479, and Form YT432.

The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide.

The term end of the year means December 31, 2017, the date you left Canada if you emigrated in 2017, or the date of death for a person who died in 2017.

Form YT428, Yukon Tax

Complete Form YT428 if you were a resident of Yukon at the end of the year.

If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment outside of Yukon, complete Form T2203, Provincial and Territorial Taxes for 2017 – Multiple Jurisdictions, instead of completing Form YT428.

You also have to complete Form YT428 if you were a non-resident of Canada in 2017 and you earned income from employment in Yukon or received income from a business with a permanent establishment only in Yukon.

Step 1 – Yukon non-refundable tax credits

The eligibility criteria and rules for claiming the Yukon non-refundable tax credits are the same as for the federal non-refundable tax credits. In addition, the value and calculation of many of the Yukon non-refundable tax credits are the same as the corresponding federal credits.

Newcomers to Canada and emigrants

If you prorated any of the amounts you claimed on lines 300, 301, 303, 304, 305, 367, 307, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding territorial amounts on lines 5804, 5808, 5812, 5814, 5816, 5818, 5825, 5844, 5848, 5860, and 5864.

Line 5804 – Basic personal amount

Claim $11,635.

Line 5808 – Age amount

You can claim this amount if you met the rules for claiming the amount on line 301 of federal Schedule 1. Enter on line 5808 the amount you claimed on line 301 of your federal Schedule 1.

Line 5812 – Spouse or common-law partner amount

You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1. Enter on line 5812 the amount you claimed on line 303 of your federal Schedule 1.

Line 5814 – Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older

You can claim this amount if the rules are met for claiming the amount on line 304 of federal Schedule 1. Enter on line 5814 the amount you claimed on line 304 of your federal Schedule 1.

Line 5816 – Amount for an eligible dependant

You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1. Enter on line 5816 the amount you claimed on line 305 of your federal Schedule 1.

Line 5818- Caregiver amount for infirm dependents age 18 or older

You can claim this amount if the rules are met for claiming the amount on line 307 of federal Schedule 1. Enter on line 5818 the amount you claimed on line 307 of your federal Schedule 1.

Line 5825 – 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 367 of federal Schedule 1. Enter on line 5825 the amount you claimed on line 367 of your federal Schedule 1.

Line 5824 – CPP or QPP contributions through employment

Enter on this line the amount you claimed on line 308 of your federal Schedule 1.

Line 5828 – CPP or QPP contributions on self-employment and other earnings

Enter on this line the amount you claimed on line 310 of your federal Schedule 1.

Line 5832 – Employment insurance premiums through employment

Enter on this line the amount you claimed on line 312 of your federal Schedule 1.

Line 5829 – Employment insurance premiums on self-employment and other eligible earnings

Enter on this line the amount you claimed on line 317 of your federal Schedule 1.

Line 5834 – Canada employment amount

You can claim this amount if you met the rules for claiming the amount on line 363 of federal Schedule 1. Enter on line 5834 the amount you claimed on line 363 of your federal Schedule 1.

Line 5835 – Public transit amount

You can claim this amount if you met the rules for claiming the amount on line 364 of federal Schedule 1. Enter on line 5835 the amount you claimed on line 364 of your federal Schedule 1.

Line 5841 – Children's arts amount

You can claim to a maximum of $500 per child the fees paid in 2017 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 5844 of Form YT428) at the start of the year in which an eligible arts expense was paid.

You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable amount 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 artistic program.

Prescribed program

To qualify for this amount, a program must:

• be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
• be supervised; and
• be suitable for children.

The program also has to meet at least one of the following criteria:

• 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; or
• it provides enrichment or tutoring in academic subjects.

Reimbursement of an eligible expense – You can claim only the part of the amount for which you have not been or will not be reimbursed. 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.

Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

Line 5833 – Adoption expenses

You can claim this amount if the rules are met for claiming the amount on line 313 of federal Schedule 1. Enter on line 5833 the amount you claimed on line 313 of your federal Schedule 1.

Line 5836 – Pension income amount

You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1. Enter on line 5836 the amount you claimed on line 314 of your federal Schedule 1.

Line 5844 – Disability amount (for self)

You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. Enter on line 5844 the amount you claimed on line 316 of your federal Schedule 1.

Line 5848 – Disability amount transferred from a dependant

You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1. Enter on line 5848 the amount you claimed on line 318 of your federal Schedule 1.

Line 5852 – Interest paid on your student loans

Enter on this line the amount you claimed on line 319 of your federal Schedule 1.

Line 5856 – Your tuition, education, and textbook amounts

For 2017 and future years, the territorial education and textbook amounts have been eliminated. However, unused territorial tuition, education and textbook amounts from 2016 and previous years can still be carried forward.

Complete Schedule YT(S11), Territorial Tuition, Education, and Textbook Amounts.

Supporting documents – If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your completed Schedule YT(S11), but do not send your other documents. Keep all your documents in case we ask to see them later.

Transferring and carrying forward amounts

You may not need all of your 2017 tuition amount to reduce your territorial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864) or your or your spouse's or common-law partner's parent or grandparent (who would claim it on line 5860).

You can only transfer an amount to your parent or grandparent, or your spouse's or common-law partner's parent or grandparent, if your spouse or common-law partner does not claim an amount for you on line 5812 or 5864.

To designate who can claim the transferred amount and to specify the amount this person can claim, complete the "Transfer/Carryforward of unused amount" section of Schedule YT(S11) to calculate the territorial amount available to transfer, as well as the related form:

• T2202A, Tuition and Enrolment Certificate;
• TL11A, Tuition and Enrolment Certificate - University Outside Canada;
• TL11B, Tuition and Enrolment Certificate - Flying School or Club; or
• TL11C, Tuition and Enrolment Certificate - Commuter to the United States.

The transferred amount may be different from the amount calculated for the same person on your federal Schedule 11. Enter the territorial amount you are transferring on line 17 of your Schedule YT(S11).

Complete the "Transfer/Carryforward of unused amount" section of Schedule YT(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition, education, and textbook amounts you do not need to use (and do not transfer) for the year.

Line 5860 – Tuition amount transferred from a child

You can claim this amount if the rules are met for claiming an amount on line 324 of federal Schedule 1.

Enter on line 5860 the total of all territorial amounts that each student has transferred to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.

Supporting documents – If you are filing online or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later. The student must attach Schedule YT(S11) to his or her paper return.

Line 5864 – Amounts transferred from your spouse or common-law partner

You can claim these amounts if the rules are met for claiming an amount on line 326 of federal Schedule 1.

Complete Schedule YT(S2), Territorial Amounts Transferred From Your Spouse or Common-law Partner, and attach a copy to your return.

Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later

The medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They have to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return.

Line 5872 – Allowable amount of medical expenses for other dependants

In addition to the medical expenses claimed on line 5868, you can claim medical expenses for other dependants.

The medical expenses you can claim on line 5872 are the same as those you can claim on line 331 of your federal Schedule 1. They have to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return.

Line 5896 – Donations and gifts

Enter the amounts from lines 16 and 17 of your federal Schedule 9 and multiply them by the rates on lines 31 and 32 of Form YT428.

Step 2 – Yukon tax on taxable income

Enter on line 35 your taxable income from line 260 of your return. Complete the appropriate column depending on the amount entered.

Step 3 – Yukon tax

Line 44 – Yukon tax on split income

If you have to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the Yukon tax that applies to this income.

Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. For more information about tax on split income, see the General Income Tax and Benefit Guide.

Line 51 – Yukon additional tax for minimum tax purposes

If you have to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, you will have to determine your Yukon additional tax for minimum tax purposes.

To do this, complete the calculation on line 51 of Form YT428.

For more information about minimum tax, see the General Income Tax and Benefit Guide.

Line 53 – 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 eligible to claim a territorial foreign tax credit.

To claim this credit, complete Form T2036, Provincial or Territorial Foreign Tax Credit.

Enter on line 53 of Form YT428 the amount from line 5 of Form T2036.

Supporting documents – If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T2036.

Lines 55 and 56 – Yukon political contribution tax credit

You can deduct part of the contributions you made in 2017 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 contributions on line 55 of Form YT428, and calculate the amount to enter on line 56 as follows:

• For contributions of more than $1,275, enter $650 on line 56.
• For contributions of $1,275 or less, complete the calculation for line 56 on the Territorial Worksheet.

Supporting documents – If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, for each contribution attach the official receipt signed by an official agent of the political party or candidate.

Form YT479, Yukon Credits

Line 1 – Children's fitness tax credit

You can claim fees paid in 2017 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. You can claim a maximum of $1,000 of eligible fees per child. 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 5844 of Form YT428,Yukon Tax) at the start of the year in which an eligible fitness expense was 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.

Prescribed program

To qualify for this tax credit, a program must:

• be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
• be supervised;
• be suitable for children; and
• 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, and/or balance).

Reimbursement of an eligible expense – You can claim only the part of the tax credit for which you have not been or will not be reimbursed. 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 6392 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.

Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

Lines 2 to 9 – Small 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 2017 (that you did not claim on your 2016 return) or in the first 60 days of 2018.

Enter on line 2 of Form YT479 the amount of the tax credit shown on Certificate YSBITC-1, Small Business Corporation Investment Tax Credit (issued by the Yukon government).

Supporting documents – If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your YSBITC-1 certificate.

Unused small business investment tax credit

You can carry forward your unused small 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 notice of reassessment. Enter any unused credit from previous years on line 3 of Form YT479 to reduce your 2017 Yukon tax. The maximum amount available is $25,000 per year. This limit includes any carryover amount.

You may not need all of your credit to reduce your 2017 territorial income tax to zero. Complete the calculation for lines 7 to 9 on the Territorial Worksheet to determine any unused credit available to carry back to previous years.

Lines 10 to 19 – Labour-sponsored venture capital corporation tax credit

You can claim a credit equal to 25% of eligible investments you made in the Fireweed Fund Corporation in 2017 (that you did not claim on your 2016 return) or in the first 60 days of 2018. The maximum annual credit is $1,250.

If the investment was made into a spousal or common-law partner registered retirement savings plan, you or your spouse or common-law partner may claim the tax credit.

Enter on line 10 of Form YT479 the amount of the tax credit shown on the tax credit certificate you received from the Fireweed Fund Corporation.

Supporting documents – If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your certificate.

Unused labour-sponsored venture capital corporation tax credit

You can carry forward your unused labour-sponsored venture capital corporation 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 notice of reassessment. Enter any unused credit from previous years on line 11 of Form YT479 to reduce your 2017 Yukon tax.

You may not need all of your credit to reduce your 2017 territorial income tax to zero. Complete the calculation for lines 17 to 19 on the Territorial Worksheet to determine any unused credit available to carry back to previous years.

Line 20 – 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.

To claim this credit, complete Form T1232, Yukon Research and Development Tax Credit (Individuals).

Enter on line 20 of Form YT479 the amount from line 8 of Form T1232.

Supporting documents – If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T1232.

Line 22 – 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.

For more information

Go online at E-services for individuals for more information and to use our services and tools.

• Log in or register for My Account, MyCRA or MyBenefitsCRA to use a wide range of services.
• Download our forms and guides at Forms and publications.
• Use our online calculators to find out your Canada child benefit or other amounts

If you have questions about Yukon tax credits, contact:

Department of Finance
Government of Yukon
2071 2^nd Avenue, 3^rd floor
Post Office Box 2703
Whitehorse YT Y1A 2C6

Call: 867-667-5343, or 1-800-661-0408

If you have questions about Yukon tax, call the CRA at 1-800-959-8281.