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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