The eligibility criteria and rules for claiming the Nunavut non-refundable tax credits are the same as for the federal non-refundable tax credits. However, the value and calculation of most Nunavut non-refundable tax credits are different than the corresponding federal credits.

Nunavut Tax Rates

Nunavut Tax Rates 2014 2015
4.0% Tax applies to income under $41,909 $42,622
7.0% Tax applies to income between $41,909 & $83,818 $42,622 & $85,243
9.0% Tax applies to income between $83,818 & $136,270 $85,243 & $138,586
11.5% Tax applies to income above $136,270 $135,586

Nunavut Non-Refundable Tax Credits

Nunavut Non-Refundable Tax Credits 2014 2015
Basic Personal Amount $12,567 $12,781
Spousal / Equivalent-to-Spouse $12,567 $12,781
Age (65 or older by end of taxation year) $9,425 $9,586
Disability Credit $12,567 $12,781
Disability Supplement $4,530 $4,607
Caregiver Amount $4,531 $4,608
Infirm Dependant Credit $4,530 $4,608
Pension Amount $2,000 $2,000