Nunavut Cost of Living Tax Credit

What’s in this article?


What is this?

The Nunavut Cost of Living Tax Credit is a refundable tax credit that can be claimed by any resident of Nunavut, calculated as a percentage of adjusted net income. The maximum that can be claimed is $1,200. Additionally, single parents are also eligible to claim a cost of living supplement.

The Canada Revenue Agency (CRA) says…

You are considered a single parent if at any time in 2015 you met all of the following conditions:

  • you are not married or living in a common-law partnership or you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and
  • you have custody of a child, for at least 50% of the time, who is under 18 years of age or who is 18 years of age or older and is dependant on you due to a mental or physical impairment.

Your cost of living supplement is a percentage of the part of your adjusted net income that is more than $60,000, to a maximum of $255.12.


Am I eligible?

If you are a resident of Nunavut at the end of the year you can claim the Nunavut Cost of Living Tax Credit.


Where do I claim this?

Provided you told us that you resided in Nunavut at the end of the tax year, H&R Block’s tax software will automatically apply this credit to your tax return.


Where can I learn more?