Use the information on this page to help you complete your territorial tax and credits form.

On this page

• New for 2023
• Benefits for individuals and families of the Northwest Territories
• Form NT428 – Northwest Territories Tax
• Form NT479 – Northwest Territories Credit
• Download a copy of Northwest Territories tax information for 2023
• Prior years

New for 2023

The personal income levels used to calculate your Northwest Territories tax have changed.

The amounts for most territorial non-refundable tax credits have changed.

Benefits for individuals and families of the Northwest Territories

To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2023 Income Tax and Benefit Return(s) by April 30, 2024. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following programs:

Northwest Territories child benefit

The Northwest Territories child benefit (NWTCB) is a non-taxable amount paid monthly to provide additional support to eligible low and middle income families with children under 18 years of age. This benefit is combined with the Canada child benefit into one monthly payment.

You do not need to apply for the Northwest Territories child benefit. The Canada Revenue Agency (CRA) will use the information from your Form RC66, Canada Child Benefits Application to determine if you are entitled to receive this benefit.

Northwest Territories cost of living offset

The Northwest Territories cost of living offset (NTCOLO) is a non‑taxable amount paid to individuals and families to help offset the cost of the Northwest Territories carbon tax.

You do not need to apply for the Northwest Territories cost of living offset. The CRA will use the information from your return to determine if you are entitled to receive this benefit.

The Northwest Territories child benefit and the Northwest Territories cost of living offset are fully funded by the Northwest Territories. For more information about these programs, call the CRA at 1-800-387-1193.

Form NT428 – Northwest Territories Tax

Use this form to calculate your territorial taxes and credits to report on your return. Form NT428 must be completed after you have completed steps 1 to 5 of your federal income tax and benefit return.

Who should complete Form NT428

Complete Form NT428 if one of the following applies to you:

• You were a resident of the Northwest Territories at the end of the year

• You were a non-resident of Canada in 2023 and any of the following applies:

  • You earned employment income only in the Northwest Territories
  • You received income from a business with a permanent establishment only in the Northwest Territories

Completing Form NT428

1. Fill out Part A – Northwest Territories tax on taxable income

   Calculate your tax on taxable income using the chart in Part A.

2. Fill out Part B – Northwest Territories non-refundable tax credits

   The eligibility conditions and rules for claiming most Northwest Territories non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the amount and calculation of most Northwest Territories non-refundable tax credits are different from the corresponding federal credits.

   If you are a newcomer to Canada or an emigrant

   As a newcomer or an emigrant, you may be limited in the amount you can claim for certain territorial non-refundable tax credits.

   If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding territorial amount in the same way:

   Corresponding federal and territorial non-refundable tax credits

   Federal amount on your return	Corresponding territorial amount on Form NT428
   line 30000	line 58040
   line 30100	line 58080
   line 30300	line 58120
   line 30400	line 58160
   line 30425	line 58200
   line 30450	line 58400
   line 31600	line 58440
   line 31800	line 58480
   line 32400	line 58600
   line 32600	line 58640

   For examples on how to calculate these amounts, see Guide T4055, Newcomers to Canada.

   
   
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   • Line 58120 – Spouse or common-law partner amount

     You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $16,593.

   • Line 58160 – Amount for an eligible dependant

     You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $16,593.

   • Line 58200 – Amount for infirm dependants age 18 or older

     You can claim up to $5,499 for each of your (or your spouse's or common‑law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions.

     You can also claim this amount for more than one person if each one meets all of the following conditions:

     • They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece or nephew
     • They were 18 years of age or older
     • They were dependent on you (or on you and others) because of an impairment in physical or mental functions
     • They were a resident of Canada at any time in the year

   Parent

   A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age.

   Child

   A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you.

   You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $13,303.

   If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply:

   • You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
   • You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return

   If both of these conditions are met, you can claim whichever of the following amounts is better for you:

   • line 58200 of your Form NT428
   • line 22000 of your return

   How to claim this amount

   Complete the calculation for line 58200 using Worksheet NT428. If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form NT428.

   The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for.

   Claim made by more than one person

   If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

3. Line 58360 – Pension income amount

   The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,000, whichever is less.

4. Line 58400 – Caregiver amount

   You may be able to claim up to $5,500 for each dependant if, at any time in 2023, you (alone or with another person) kept a dwelling where you and that dependant lived.

   Each dependant must be one of the following:

   • your (or your spouse's or common-law partner's) child or grandchild
   • your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was a resident in Canada

   You cannot claim this amount for a person who was only visiting you.

   Also, each dependant must meet all of the following conditions:

   • They were 18 years of age or older when they lived with you
   • Their net income in 2023 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $24,283
   • They were dependent upon you because of an impairment in physical or mental functions, or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1958 or earlier

   If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply:

   • You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
   • You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return

   If both of these conditions are met, you can claim whichever of the following amounts is better for you:

   • line 58400 of your Form NT428
   • line 22000 of your return

   How to claim this amount

   Complete the calculation for line 58400 using Worksheet NT428. If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form NT428.

   Claim made by more than one person

   If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

   If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older (line 58200) for that dependant.

   If someone other than you is claiming the amount for an eligible dependant (line 58160), you cannot claim the caregiver amount for that dependant.

5. Line 58440 – Disability amount for self

   You can claim this amount if the rules are met for claiming the amount on line 31600 of your return.

   If you were 18 years of age or older at the end of the year, enter $13,456 on line 58440 of your Form NT428.

   If you were under 18 years of age at the end of the year, use Worksheet NT428 to calculate the amount to enter on line 58440.

6. Line 58480 – Disability amount transferred from a dependant

   You can claim this amount if the rules are met for claiming the amount on line 31800 of your return.

   If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the CRA at 1-866-426-1527.

7. Line 58560 – Your tuition and education amounts

   Complete Schedule NT(S11), Northwest Territories Tuition and Education Amounts.

   If you claimed the Canada Training Credit (CTC) on line 45350 of your return, the amount you enter on line 59140 of your Schedule NT(S11) is already reduced by the CTC claimed.

   Transferring amounts

   If you do not use all of your 2023 tuition and education amounts to reduce your territorial income tax to zero, you can transfer all or part of your unused tuition and education amounts available to one of the following designated individuals:

   • your spouse or common‑law partner (who would claim it on line 59090 of their Schedule NT(S2))
   • your parent or grandparent (who would claim it on line 58600 of their Form NT428)
   • your spouse's or common‑law partner's parent or grandparent (who would claim it on line 58600 of their Form NT428)

   If your spouse or common law partner is claiming an amount for you on line 58120 or line 58640 of their Form NT428, you cannot transfer your unused tuition and education amounts for the current year to your (or your spouse's or common law partner's) parent or grandparent.

   To designate who can claim the transferred amount and to specify the territorial amount they can claim, complete any of the following forms that you received as a student:

   • Form T2202, Tuition and Enrolment Certificate
   • Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
   • Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States

   Complete the "Transfer or carryforward of unused amounts" section of Schedule NT(S11) to transfer an amount.

   Carrying forward amounts

   Complete the "Transfer or carryforward of unused amounts" section of Schedule NT(S11) to calculate the amount you can carry forward to a future year.

   This amount is the part of your tuition and education amounts that you are not claiming for the current year and are not transferring to a designated individual.

   Supporting documents

   If you are filing a paper return, attach your completed Schedule NT(S11). Keep your supporting documents in case you are asked to provide them later.

8. Line 58600 – Tuition and education amounts transferred from a child or grandchild

   You may be able to claim the transfer of all or part of the unused 2023 tuition and education amounts from your child or grandchild or their spouse or common‑law partner.

   The maximum amount each student can transfer to you is $5,000 minus the current year's amount that they claimed.

   How to claim this amount

   Enter, on line 58600, the total of all tuition and education amounts transferred to you from each student as shown on their forms T2202, TL11A or TL11C.

   The student must enter this amount on line 59200 of their Schedule NT(S11). They may choose to transfer an amount that is less than the available territorial amount.

   The student cannot transfer to you any unused tuition and education amounts carried forward from previous years.

   If you and the student were not residents of the same province or territory on December 31, 2023, special rules may apply. For more information, call the CRA at 1-866-426-1527.

9. Line 58689 – Medical expenses for self, spouse or common-law partner and your dependent children born in 2006 or later

   The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

10. Line 58729 – Allowable amount of medical expenses for other dependants

    You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later on line 58689.

    The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

    The maximum amount you can claim is $5,000 for each dependant.

11. Fill out Part C – Northwest Territories tax

    Complete this part to calculate your Northwest Territories tax.

    Expand all - part C
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    • Line 53 – Northwest Territories tax on split income

      If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206, Tax on Split Income, to calculate the Northwest Territories tax to enter on line 42800 of your return.

    • Line 60 – Northwest Territories additional tax for minimum tax purposes

      If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 60 of your Form NT428 to determine your Northwest Territories additional tax for minimum tax purposes.

    • Line 62 – 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 able to claim a territorial foreign tax credit.

      How to claim this credit

      Complete Form T2036, Provincial or Territorial Foreign Tax Credit.

      Supporting documents

      If you are filing a paper return, attach your Form T2036.

    • Line 65 – Northwest Territories political contribution tax credit

      You can claim this credit if, in 2023, you contributed to a candidate seeking election to the Northwest Territories Legislative Assembly.

      How to claim this credit

      Enter your total political contributions made in 2023 on line 62550 of your Form NT428. Then calculate and enter your credit on line 65 as follows:

      • For contributions of $100 or less, enter the amount of your contributions on line 65 of your Form NT428
      • For contributions of $900 or more, enter $500 on line 65 of your Form NT428

      Otherwise, complete the calculation for line 65 using Worksheet NT428.

      Supporting documents

      If you are filing a paper return, attach the official receipt (signed by an official agent of the candidate) for each contribution.

Form NT479 – Northwest Territories Credit

The following credit may apply to your situation and may have additional eligibility criteria.

Download a copy of Northwest Territories tax information for 2023

The Northwest Territories tax information for 2023 is available in PDF.

For people with visual impairments, the following alternate formats are also available:

• E-text

While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.

Forms and publications

• Northwest Territories - 2023 Income tax package

Prior years

Previous-year information is also available.