The GNWT's taxation regime is designed to provide financial resources to help meet the Territories' responsibilities in funding public services such as health care and education. Although tax revenues comprise a significant portion of the NWT's total revenue, the bulk of the Territories' financial resources are provided by the Territorial Formula Financing Grant from Canada. The NWT's taxation regime is continually reviewed to ensure consistency with the Territories' policy objectives while maintaining fairness and competitiveness.
Tobacco Tax Legislation and Regulations
The Tobacco Tax Act provides for:
Fines of $500 to $1,000 and 3 to 6 months imprisonment, or both, on conviction for a false statement on any form or return filed under the Act; and
Fines of $500 to $1,000 and up to 30 days imprisonment, or both, on conviction for selling tobacco products without a permit.
Government of the NWT
Treasury Division, Department of Finance
PO Box 1320
Yellowknife, NT X1A 2L9
5th floor, Arthur Laing Building
5003 - 49th Street
Yellowknife, NT X1A 1P5