All the information you need to calculate your Nunavut tax and credits is on the following pages. You will find two copies of Form NU428, Nunavut Tax and Credits, and the sheet called About Nunavut Tax Credits. Attach a completed copy of Form NU428 to your return

What's new for 2000?

There are no new tax measures for 2000 for Nunavut.

Nunavut Child Benefit

The Nunavut Child Benefit (NUCB) is a tax-free 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 from these programs are combined with the Canada Child Tax Benefit into a single monthly payment.

Under the NUCB, you may be entitled to receive a basic benefit of $27.50 a month for each child under age 18. Families who have earned income of more than $3,750 may also get the Territorial Worker's Supplement of up to $22.91 a month for one child, and up to $29.16 a month for two or more children.

Your benefits under these programs will be reduced if your family net income is more than $20,921. For a one-child family, we subtract 3% of the amount that your family net income is more than $20,921. For families with two or more children, we subtract 5%.

There is no need to apply separately to receive payments under these programs. We will use the information from the Canada Child Tax Benefit application to determine your eligibility for the program.

You (and your spouse) should file your 2000 return(s) as soon as possible. The information you (and your spouse) submit on your return(s) will determine how much you will receive starting in July 2001.

The program is fully funded by the Government of Nunavut. For more information about the Nunavut Child Benefit, call 1-800-387-1193.

If you have questions…

If you have questions about Nunavut tax credits, contact:

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

Telephone - (867) 975-5800
Fax - (867) 975-5845

If you have questions about Nunavut tax, contact:

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

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

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