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 |
|
|---|---|---|---|---|---|---|---|---|---|---|
| General rate | 11.5% | 11.5% | 11.5% | 14.0% | 14.0% | 12.0% | 12.0% | 14.0% | 12.0% | 12.0% |
| Small business 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 |
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: 867.920.6436
Toll-free: 1.800.661.0820
Fax: 867.873.0128
Email: NWT_TAX@gov.nt.ca
