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Table of Contents

• What's new for 2002?
• Nunavut Child Benefit
• If you have questions…

Information for Residents of Nunavut

All the information you need to calculate your Nunavut tax and credits is included on the following pages. You will find two copies of Form NU428, Nunavut Tax , and Form NU479, Nunavut Credits , in this website. Complete the forms that apply to you, and attach a copy to your return.

What's new for 2002?

Nunavut now has its own territorial non-refundable tax credits. The rules for claiming them are the same as the rules for the federal non-refundable tax credits. However, the value and calculation of some Nunavut non-refundable tax credits are different than the corresponding federal credits.

Nunavut has reduced the territorial tax rates.

The applicable rate for the dividend tax credit has also been revised.

The maximum amount for the cost of living tax credit has increased.

Form NU428, Nunavut Tax , and the new Form NU479, Nunavut Credits , reflect these changes.

Nunavut Child Benefit

The Nunavut Child Benefit (NUCB) is a non-taxable monthly payment made to qualifying families with children under age 18. The Territorial Worker's Supplement, part of the NUCB program, is an additional benefit paid to qualifying families with working income who have children under age 18. Benefits are combined with the Canada Child Tax Benefit (CCTB) into a single monthly payment.

Under the NUCB, you may be entitled to get a basic benefit of $27.50 per month for each child. Families who have earned income of more than $3,750 may also get the Territorial Worker's Supplement of up to $22.91 per month for one child, and up to $29.16 per month for two or more children. Families with net income above $20,921 may get part of the benefit.

There is no need to apply separately to get payments under these programs. We will use the information from the CCTB application to determine your eligibility for the program.

File your tax return - You (and your spouse or common-law partner) should file your 2002 tax return(s) as soon as possible. The information you (and your spouse or common-law partner) give on your return(s) will determine how much you will get starting in July 2003.

This program is fully funded by Nunavut. For more information, call
1-800-387-1193.

If you have questions…

If you have questions about the Nunavut cost of living, political contribution, or risk capital investment tax credits (shown on Form NU479) contact:

Fiscal Policy and Taxation Division
Finance and Administration Department
Government of Nunavut
P.O. Box 2260
Iqaluit NU X0A 0H0

Call: 1-867-975-5800.
Fax 1-867-975-5845.

If you have questions about federal and Nunavut personal income tax, and all tax credits other than the three Nunavut tax credits listed above, contact:

Ottawa Tax Services Office
Canada Customs and Revenue Agency
333 Laurier Avenue West
Ottawa ON K1A 0L9

Call 1-800-959-8281.
To request forms call 1-800-959-2221.

You will find other telephone numbers listed in the government section of your telephone book. Information is also available at www.ccra.gc.ca/tso on the Canada Customs and Revenue Agency's Web site.