Tobacco Tax

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.



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.

Contact Information

Government of the NWT 
Treasury Division, Department of Finance
PO Box 1320 
Yellowknife, NT X1A 2L9 

Office location: 

5th floor, Arthur Laing Building 
5003 - 49th Street 
Yellowknife, NT  X1A 1P5

Telephone: 867.767.9244 
Toll-free: 1.800.661.0820 
Fax: 867.920.4357