BEARLOGO

GNWT Department of Finance

 
 
 
 
 
 
 
 
 

NWT Tax Information

Introduction Legislation Tax Revenues
Personal Income Tax Fuel Tax Property Tax
Corporate Income Tax Payroll Tax Tobacco Tax
NWT Child Benefit Insurance Tax

Corporate Income Tax

Jan 1 Jul 1 Jan 1 Jan 1 Jan 1 Jul 1 Jan 1 Jul 1 Jan 1
2007 2006 2005 2004 2003 2002 1994 1991 1990
Large corporations rate 11.5% 11.5% 14.0% 14.0% 12.0% 12.0% 14.0% 12.0% 12.0%
Small corporations rate 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 5.0% 5.0% 8.0%
Threshold $400,000 $300,000 $300,000 $250,000 $225,000 $200,000 $200,000 $200,000 $200,000

The 4.0% NWT small corporate rate applies to the first $400,000 of active business income earned by Canadian controlled private corporations. The NWT large corporate rate applies to all foreign controlled companies, any company listed on a stock exchange and any income over $400,000 earned by Canadian controlled private corporations.

Canada Revenue Agency Corporate Income Tax Information

Contact Information

The Canada Revenue Agency (CRA) administers the NWT Income Tax Act.
Should you have questions regarding your tax return or your account contact the CRA Toll-free at 1.800.959.5525

For other enquiries concerning the NWT Income Tax Act contact the GNWT Department of Finance at:

Postal address:
Government of the NWT
Fiscal Policy Division, Department of Finance
PO Box 1320
3rd Floor YK Centre
4922-48th Street
Yellowknife, NT X1A 1N2
Telephone: 867.873.6436
Toll-free: 1.800.661.0820
Fax: 867.873.0381
Email: NWT_TAX@gov.nt.ca