Corporate Income Tax

  1-Jan 1-Jan 1-Jul 1-Jan 1-Jan 1-Jan 1-Jul 1-Jan 1-Jul 1-Jan
  2009 2007 2006 2005 2004 2003 2002 1994 1991 1990
General Rate 11.50% 11.50% 11.50% 14.00% 14.00% 12.00% 12.00% 14.00% 12.00% 12.00%
Small Business Rate 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 5.00% 5.00% 8.00%
Threshold $500,000 $400,000 $300,000 $300,000 $250,000 $$225,000 $200,000 $200,000 $200,000 $200,000

For Canadian-controlled private corporations, the first $500,000 of their active business income is subject to the small business rate of 4%. Any income over this threshold is subject to the general rate of 11.5%.

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, please contact the CRA toll-free at 1.800.959.5525 

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

Government of the NWT 
Fiscal Policy Division, Department of Finance 
PO Box 1320 
5th Floor, Arthur Laing Building 
5003-49th Street 
Yellowknife, NT X1A 2L9 
Telephone: 867.767.9158 
Toll-free: 1.800.661.0820 
Fax: 867.873.0128 
Email: NWT_TAX@gov.nt.ca