Corporate Income Tax
| Jan 1 2009 |
Jan 1 2007 |
Jul 1 2006 |
Jan 1 2005 |
Jan 1 2004 |
Jan 1 2003 |
Jul 1 2002 |
Jan 1 1994 |
Jul 1 1991 |
Jan 1 1990 |
|
|---|---|---|---|---|---|---|---|---|---|---|
| Large corporations rate | 11.5% | 11.5% | 11.5% | 14.0% | 14.0% | 12.0% | 12.0% | 14.0% | 12.0% | 12.0% |
| Small corporations rate | 4.0% | 4.0% | 4.0% | 4.0% | 4.0% | 4.0% | 4.0% | 5.0% | 5.0% | 8.0% |
| Threshold | $500,000 | $400,000 | $300,000 | $300,000 | $250,000 | $225,000 | $200,000 | $200,000 | $200,000 | $200,000 |
The 4.0% NWT small corporate rate applies to the first $500,000 of active business income earned by Canadian controlled private corporations. The NWT large corporate rate applies to all foreign controlled companies, any company listed on a stock exchange and any income over $500,000 earned by Canadian controlled private corporations.
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 contact the CRA Toll-free at 1.800.959.5525
For other enquiries concerning the NWT Income Tax Act contact the GNWT Department of Finance at:
Postal address:
Government of the NWT
Fiscal Policy Division, Department of Finance
PO Box 1320
5rd Floor Arthur Laing Building
5003-49th Street
Yellowknife, NT X1A 2L9
Telephone: 867.920.6436
Toll-free: 1.800.661.0820
Fax: 867.873.0381
Email: NWT_TAX@gov.nt.ca
