5014-TC (Front) Protected B when completed 2025 Form NU479 Nunavut Credits You can claim these refundable tax credits even if you do not have to pay any tax. If the total of these credits is more than the amount of taxes you have to pay, you may get a refund for the difference. Complete the calculations that apply to you and attach a copy of this form to your return. For more information about these credits, go to canada.ca/nu-tax-info. Cost of living tax credit Adjusted net income Line 1: Enter your net income from line 23600 of your return. ^ Line 2: Enter the total of amounts claimed on lines 24400 and 25000 of your return. ^ Line 3: Line 1 minus line 2 (if negative, enter "0") = ^ Line 4 and line 62450: Enter the amount claimed for foreign income from line 25600 of your return that is exempt under a tax treaty. ^ Line 5: Line 3 minus line 4 (if negative, enter "0") Adjusted net income = ^ Basic credit Line 6: Amount from line 5 ^ Line 7: Applicable rate 2% Line 8: Line 6 multiplied by the percentage from line 7 Basic credit (maximum $1,500) = ^ Cost of living supplement for single parents You can claim the supplement if you were a single parent at any time in 2025 and your adjusted net income (line 5) is more than $60,000. Line 9: Amount from line 5 ^ Line 10: Base amount $60,000.00 Line 11: Line 9 minus line 10 (if negative, enter "0") = ^ Line 12: Applicable rate 2% Line 13 and line 63940: Line 11 multiplied by the percentage from line 12 Cost of living supplement (maximum $255.12) = ^ Line 14 and line 63990: Line 8 plus line 13 Total cost of living tax credit = ^ Political contribution tax credit Line 15 and line 63991: Nunavut political contributions made in 2025 ^ Line 16: Amount calculated for line 16 using the chart on the next page (maximum $500) ^ Line 17: Enter the amount from line 66 of your Form NU428. ^ Line 18: Amount from line 14 above ^ Line 19: Line 17 minus line 18 (if negative, enter "0")= ^ Line 20: Enter whichever is less: amount from line 16 or line 19. Political contribution tax credit ^ Line 21: Line 14 plus line 20 Enter this amount on line 47900 of your return. Nunavut credits = ^ 5014-TC (Back) Political contribution amount(for line 16) For contributions of: - $100 or less, enter the amount of your contributions on line 16 - $900 or more, enter $500 on line 16 Otherwise, complete the calculation below. Line 22: Amount from line 15 of the previous page ^ Line 23: 100.00 Line 24: Line 22 minus line 23 (cannot be negative)= ^ Line 25: 50% Line 26: Line 24 multiplied by the percentage from line 25 = ^ Line 27: 100.00 Line 28: Line 26 plus line 27 Enter this amount on line 16. (maximum $500) = ^ See the privacy notice on your return.