5011-C (Page 1 of 3)
Protected B when completed
2025
Form YT428
Yukon Tax
For more information about this form, go to canada.ca/yt-tax-info.
Part A - Yukon tax on taxable income
Line 1: Enter your taxable income from line 26000 of your return. ^
Use the amount from line 1 to complete the appropriate column below.
*** Transcriber's Note: Use column 1 if the amount on line 1 is $57,375 or less. Use column 2 if the amount on line 1 is more than $57,375, but not more than $114,750. Use column 3 if the amount on line 1 is more than $114,750 but not more than $177,882. Use column 4 if the amount on line 1 is more than $177,882 but not more than $500,000. Use column 5 if the amount on line 1 is more than $500,000. ***
Column 1: Line 1 is $57,375 or less
Line 2: Amount from line 1 ^
Line 3: 0.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 6.4%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 0.00
Line 8: Line 6 plus line 7 Yukon tax on taxable income = ^
Column 2: Line 1 is more than $57,375 but not more than $114,750
Line 2: Amount from line 1 ^
Line 3: 57,375.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 9%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 3,672.00
Line 8: Line 6 plus line 7 Yukon tax on taxable income = ^
Column 3: Line 1 is more than $114,750 but not more than $177,882
Line 2: Amount from line 1 ^
Line 3: 114,750.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 10.9%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 8,835.75
Line 8: Line 6 plus line 7 Yukon tax on taxable income = ^
Column 4: Line 1 is more than $177,882 but not more than $500,000
Line 2: Amount from line 1 ^
Line 3: 117,882.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 12.8%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 15,717.14
Line 8: Line 6 plus line 7 Yukon tax on taxable income = ^
Column 5: Line 1 is more than $500,000
Line 2: Amount from line 1 ^
Line 3: 500,000.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 15%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 56,948.24
Line 8: Line 6 plus line 7 Yukon tax on taxable income = ^
Enter the amount from line 8 on line 50 and continue on line 9.
Part B - Yukon non-refundable tax credits
Line 56110: Internal use
Line 9 and line 58040: Basic personal amount (amount from line 30000 of your return) (maximum $16,129) ^
Line 10 and line 58080: Age amount (amount from line 30100 of your return) (maximum $9,028) ^
Line 11 and line 58120: Spouse or common-law partner amount (amount from line 30300 of your return) ^
Line 12 and line 58160: Amount for an eligible dependant (amount from line 30400 of your return) ^
Line 13 and line 58170: Caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (amount from line 30425 of your return) ^
Line 14 and line 58180: Caregiver amount for infirm dependants age 18 or older (amount from line 30450 of your return) ^
Line 15 and line 58189: Caregiver amount for infirm children under 18 years of age (amount from line 30500 of your return) ^
Line 16: Add lines 9 to 15. = ^
CPP or QPP contributions:
Line 17 and line 58240: Amount from line 30800 of your return ^
Line 18 and line 58280: Amount from line 31000 of your return ^
Employment insurance premiums:
Line 19 and line 58300: Amount from line 31200 of your return ^
Line 20 and line 58305: Amount from line 31217 of your return ^
Line 21 and line 58310: Canada employment amount ^
Line 22 and line 58326: Children's arts amount ^
Line 23 and line 58330: Adoption expenses ^
Line 24: Add lines 17 to 23. = ^
Line 25 and line 58360: Pension income amount (amount from line 31400 of your return) (maximum $2,000) ^
Line 26 and line 58440: Disability amount for self (amount from line 31600 of your return) ^
Line 27 and line 58480: Disability amount transferred from a dependant (amount from line 31800 of your return) ^
Line 28: Add lines 16, and 24 to 27. = ^
5011-C (Page 2 of 3)
Part B - Yukon non-refundable tax credits (continued)
Line 29: Amount from line 28 of the previous page ^
Line 30 and line 58520: Interest paid on your student loans (amount from line 31900 of your return) ^
Line 31 and line 58560: Your tuition, education, and textbook amounts (attach Schedule YT(S11)) ^
Line 32 and line 58600: Tuition amount transferred from a child or grandchild ^
Line 33 and line 58640: Amounts transferred from your spouse or common-law partner (attach Schedule YT(S2)) ^
Line 34: Add lines 29 to 33. = ^
Medical expenses:
Line 35 and line 58689: Amount from line 33099 of your return ^
Line 36: Amount from line 23600 of your return ^
Line 37: Applicable rate 3%
Line 38: Line 36 multiplied by the percentage from line 37 = ^
Line 39: Enter whichever is less: $2,834 or the amount on line 38. ^
Line 40: Line 35 minus line 39 (if negative, enter "0") = ^
Line 41 and line 58729: Allowable amount of medical expenses for other dependants (amount from line 33199 of your return) ^
Line 42 and line 58769: Line 40 plus line 41 = ^
Line 43 and line 58800: Line 34 plus line 42 = ^
Line 44: Yukon non-refundable tax credit rate 6.4%
Line 45 and line 58840: Line 43 multiplied by the percentage from line 44 = ^
Donations and gifts:
Line 46: Amount from line 13 of your federal Schedule 9 ^
multiplied by 6.4% = ^
Line 47: Amount from line 14 of your federal Schedule 9
multiplied by 12.8% = ^
Line 48 and line 58969: Line 46 plus line 47 = ^
Line 49 and line 61500: Line 45 plus line 48 Enter this amount on line 53. Yukon non-refundable tax credits = ^
Part C - Yukon tax
Line 50: Yukon tax on taxable income from line 8 ^
Line 51 and line 61510: Yukon tax on split income (complete Form T1206) ^
Line 52: Line 50 plus line 51 = ^
Line 53: Yukon non-refundable tax credits from line 49 ^
Line 54 and line 61520: Yukon dividend tax credit (use Worksheet YT428) ^
Yukon minimum tax carryover:
Line 55: Amount from line 40427 of your return Line 61540 ^
multiplied by 44.14% = ^
Line 56: Add lines 53 to 55. = ^
Line 57: Line 52 minus line 56 (if negative, enter "0") = ^
Yukon additional tax for minimum tax purposes:
Line 58: Amount from line 14 of Part 7 of Form T691 ^
multiplied by 43.9% = ^
Line 59: Line 57 plus line 58 = ^
5011-C (Page 3 of 3)
Part C - Yukon tax(continued)
Line 60: Amount from line 59 of the previous page ^
Line 61: Territorial foreign tax credit (complete Form T2036) ^
Line 62: Line 60 minus line 61 (if negative, enter "0") = ^
Business investment tax credit:
Line 63 and line 63810: Enter the tax credit amount from your Certificate YBITC-1. ^
Line 64: Unused business investment tax credit from your most recent notice of assessment or reassessment ^
Line 65: Line 63 plus line 64 = ^
Line 66: Amount from line 62 above ^
Line 67: Enter whichever is less: amount from line 65 or line 66. Business investment tax credit (maximum $25,000) ^
Unused business investment tax credit:
Line 68: Amount from line 65 ^
Line 69: Amount from line 67 ^
Line 70: Line 68 minus line 69 = ^
Request for carry back of unused business investment tax credit:
Line 71 and line 63811: Amount from line 70 that you want to carry back to 2024 ^
Line 72 and line 63812: Amount from line 70 that you want to carry back to 2023 ^
Line 73 and line 63813: Amount from line 70 that you want to carry back to 2022 ^
Line 74: Line 62 minus line 67 = ^
Line 75 and line 63860: Yukon First Nations income tax credit (complete Form YT432) ^
Line 76: Line 74 minus line 75 = ^
Line 77 and line 63850: Yukon political contributions made in 2025 ^
Line 78: Yukon political contribution tax credit (use Worksheet YT428) (maximum $650) ^
Line 79: 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.
