Esheria Regulatory Atlas

Tax law in Canada — Northwest Territories

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

240 matching statutes

• Canada — Northwest Territories

  Property Assessment And Taxation

  8 provisions

  This section defines key terms used in the Property Assessment and Taxation Act.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Property Assessment And Taxation Regulation 3

  1 provisions

  Municipal taxing authorities must remit monthly property taxes and interest to the Collector of Taxes, file required returns, and provide requested bylaws; they may take a 2% deduction if payment is made within 20 days, but the annual deduction cannot exceed $5,000.

  Regulation Open & Chat

• Canada — Northwest Territories

  Petroleum Products Carbon Tax

  3 provisions

  This Act imposes fuel tax and carbon tax on specified petroleum products and natural gas, with monthly reporting and payment duties for vendors, importers, and producers, plus several exemptions and ministerial rebate/grant powers.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Property Assessment And Taxation Regulation 1

  1 provisions

  A collecting authority must attach a tax-calculation document to a certificate of tax arrears when the property taxes have been unpaid for two or more years.

  Regulation Open & Chat

• Canada — Northwest Territories

  Home Owners Property Tax Rebate

  1 provisions

  This Act lets an eligible residence owner apply for a home owners’ property tax rebate when the Minister declares one, and it limits payment to one rebate per person per year.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Senior Citizens And Disabled Persons Property Tax Relief

  1 provisions

  This Act lets municipal and territorial authorities exempt some property taxes for eligible senior citizens and disabled persons, subject to conditions and a maximum exemption level.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Tobacco Tax Regulation 1

  1 provisions

  This regulation sets out tobacco tax permit, reporting, recordkeeping, inventory, and sampling requirements for dealers and collectors.

  Regulation Open & Chat

• Canada — Northwest Territories

  Petroleum Products Carbon Tax Regulation 1

  2 provisions

  This regulation sets reporting, invoicing, rebate, refund, and grant rules for fuel and carbon tax administration in the Northwest Territories.

  Regulation Open & Chat

• Canada — Northwest Territories

  Retirement Plan Beneficiaries Regulation 1

  1 provisions

  The Commissioner in Executive Council makes the Tax-free Savings Account Regulations, and a tax-free savings account is prescribed as a plan for the Retirement Plan Beneficiaries Act.

  Regulation Open & Chat

• Canada — Northwest Territories

  Tobacco Tax

  3 provisions

  This provision sets tobacco tax rates, requires import permits for tobacco, restricts unmarked tobacco, and gives officials inspection, search, seizure, assessment, and appeal powers.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Property Assessment And Taxation Regulation 7

  1 provisions

  These regulations set the minimum sale price for tax-sale property and let a taxing authority adjust that price in certain cases.

  Regulation Open & Chat

• Canada — Northwest Territories

  Risk Capital Investment Tax Credits Regulation 1

  1 provisions

  This regulation sets how certain tax-credit related fees are paid, defines some asset terms, and caps total tax credits for specified calendar years.

  Regulation Open & Chat

• Canada — Northwest Territories

  Income Tax

  7 provisions

  This provision defines key terms and says individuals and corporations must pay Northwest Territories income tax when the stated residency or permanent-establishment conditions are met.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Property Assessment And Taxation Regulation 2

  1 provisions

  These regulations say when interest applies to certain property taxes in the general taxation area and that the interest rate comes from the Interest Rate Regulations.

  Regulation Open & Chat

• Canada — Northwest Territories

  Risk Capital Investment Tax Credits

  7 provisions

  This Part lets eligible corporations apply to be registered as labour sponsored venture capital corporations, and requires the Minister to register them and issue a certificate if the statutory criteria are met.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Judicature Regulation 6

  18 provisions

  These rules set how civil proceedings start, what pleadings must contain, and how documents are served in the Supreme Court of the Northwest Territories.

  Regulation Open & Chat

• Canada — Northwest Territories

  Income Tax Collection Agreement Questions

  1 provisions

  The Commissioner may refer qualifying income-tax collection matters to the Court of Appeal, and the Court must certify its opinion and reasons back to the Commissioner.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Payroll Tax

  6 provisions

  This part defines key payroll-tax terms and requires employers to collect, report, and remit a 2% tax on employee remuneration, subject to specific rules and exceptions.

  Act or statute Open & Chat

• Canada — Northwest Territories

  Land Titles Regulation 2

  2 provisions

  This regulation sets out the land titles forms in the Schedule and notes that section 2 was repealed.

  Regulation Open & Chat

• Canada — Northwest Territories

  Payroll Tax Regulation 1

  1 provisions

  Employers must withhold and remit payroll tax, file required returns, and handle certain overpayments and reporting deadlines.

  Regulation Open & Chat