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

NWT Child Benefit & Workers' Supplement

The NWT Child Benefit (NWTCB) is administered by the Canada Revenue Agency (CRA) and is included with monthly federal Canada Child Tax Benefit (CCTB) payments.

Families with net incomes below $20,921 receive an annual NWTCB of at least $330 per child.

The Territiorial Workers' Supplement (TWS) is paid to families with working incomes over $3,750 and is phased-in so that the maximum benefit becomes available when working income reaches $10,000.

The NWTCB is based on number of children and the family's net income declared the previous year on income tax filings with the CRA.

The formula for the annual NWT Child Benefit is as follows:

NWTCB= B+(Cx (D-$3,750) -(GxH)
$6,250
where:
B= $330 for each child under 18;
C= the total of $275 for the first child and $75 for the second child only;
D= the lesser of $10,000 and family earned income over $3,750;
G= family net income less $20,921; and,
H= 3 per cent for one child and 5 per cent for more than one child

Further information on the National Child Benefit and payment schedules for the NWT Child Benefit