Yukon First Nations Income Tax Credit

What’s in this article?


What is this?

The Yukon First Nations Income Tax Credit is a refundable tax credit for citizens who reside on the settlement lands of a self-governing Yukon First Nation. Both aboriginal and non-aboriginal residents of these settlement lands are eligible to claim this credit.


Yukon Government says…

The Government of Canada and the Government of Yukon have concluded personal income tax administration agreements with many self-governing Yukon First Nations. The agreements provide that both the Government of Canada and the Government of Yukon will share the field of personal income tax with self-governing Yukon First Nations. They also provide for the co-ordination of the Personal Income Tax Act of the Self-Governing Yukon First Nation with the federal Income Tax Act and with the Yukon Income Tax Act. This co-ordination is done through the income tax and benefit return of individuals residing within the settlement lands of the self-governing First Nations. The transferred amount is referred to as "Yukon First Nations Tax." Yukon First Nations tax consists of a federal abatement and a Yukon First Nations income tax credit.

All individuals who reside within the settlement land of a self-governing Yukon First Nation, including those who are not citizens of a self-governing Yukon First Nation, have to identify themselves as residents of the settlement land of the particular self-governing Yukon First Nation. A citizen is determined in accordance with the constitution of the self-governing Yukon First Nation.


Am I eligible?

The credit is only available if, at the end of the year, you resided on one of the Yukon First Nations settlement lands listed below:

  • Carcross/Tagish
  • Champagne and Aishihik
  • Kluane
  • Kwanlin Dun
  • Little Salmon/Carmacks
  • Nacho Nyak Dun
  • Selkirk
  • Ta'an Kwach'an
  • Teslin Tlingit
  • Tr'ondëk Hwëch'in
  • Vuntut Gwitchin


Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: In order to receive this credit, you must ensure that you told us that you lived in the YUKON on December 31st of the 2015 tax year, in H&R Block’s tax software. You must also ensure that you indicated which First Nation settlement land you resided on as of December 31st. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon and click the Your residence link. You will find yourself here:
  3. Click the button indicating that you resided on the Settlement Land of a Self-Governing Yukon First Nation on December 31 of 2015.
  4. Choose the Yukon First Nation settlement land you lived on from the dropdown list.

Once you have indicated which Yukon First Nation settlement land you resided on, H&R Block’s tax software will automatically apply the credit to your return.


Where do I learn more?