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Enter $2,152 or 3% of line 236 of your return, whichever is less. – Line 28 minus line 29 (if negative, enter "0") = 30 331 31 Allowable amount of medical expenses for other dependants (do the calculation at line 331 in the guide) + Add lines 30 and 31. = 332 + 32 Add lines 1 to 4, 7 to 27, and line 32. 335= 33 Federal non-refundable tax credit rate × 34 Line 127 in the general income tax and benefit guide Yukon Canadian tax obligations for non-residents. to file a special income tax return (Income Tax and Benefit Return for Non Tax Planning Guide in