Nunavut

New for Nunavut for 2022

Form NU428, Nunavut Tax, is used to calculate your Nunavut tax.

Form NU479, Nunavut Credits, is used to calculate your refundable credits.

Nunavut Tax (NU428)

Tax rates for 2022

• 4% on the portion of your taxable income that is $47,862 or less, plus
• 7% on the portion of your taxable income that is more than $47,862 but not more than $95,724, plus
• 9% on the portion of your taxable income that is more than $95,724 but not more than $155,625, plus
• 11.5% on the portion of your taxable income that is more than $155,625

Nunavut tax

The following taxes are included in the calculation of your Nunavut tax:

• Additional tax for minimum tax purposes
• Tax on split income

Non-refundable tax credits

Nunavut offers the following tax credits to reduce your amount of territorial tax payable:

• Age amount
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amount for young children less than six years of age
• Amounts transferred from your spouse or common-law partner
• Basic personal amount
• CPP or QPP contributions on self-employment income and other earnings
• CPP or QPP contributions through employment income
• Caregiver amount
• Disability amount for self
• Disability amount transferred from a dependant
• Dividend tax credit
• Donations and gifts
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Interest paid on your student loans
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later
• Minimum tax carryover
• Pension income amount
• Spouse or common-law partner amount
• Territorial foreign tax credit
• Tuition, education, and textbook amounts transferred from a child or grandchild
• Volunteer firefighters' tax credit
• Your tuition, education, and textbook amounts

Nunavut Credits (NU479)

Refundable tax credits

Nunavut offers the following refundable tax credits:

• Cost of living tax credit
• Political contribution tax credit

For more information

If you have questions about the Nunavut cost of living tax credit or political contribution tax credit, contact:

Department of Finance
Government of Nunavut
Post Office Box 2260
Iqaluit NU X0A 0H0

Call: 1-800-316-3324
Fax: 867-975-5845

If you have other questions about your income tax return, go to Personal income tax or call the CRA at 1-800-959-8281.

To get forms, go to Forms and publications.

Forms and publications

• Nunavut – Income Tax Package
• Form T691 – Alternative Minimum Tax
• Form T1206 – Tax on Split Income
• Form T2036 – Provincial or Territorial Foreign Tax Credit
• Form T2203 – Provincial and Territorial Taxes for Multiple Jurisdictions

Related topics

• Nunavut child benefit

Provincial and territorial government partners

• Department of Finance