Effective: January 29, 2018
Applicable FAM Policies: 620 - Collection of Receivables
Applicability: GNWT Departments

INTERPRETATION

In accordance with the Northwest Territories Act the Commissioner may levy certain taxes for the purpose of raising general revenue.

Program managers shall be responsible for the accounting, control and collection of revenue derived from taxation.

Program managers shall ensure that:

• the rate is reviewed annually;
• tax rates used are the most recent approved by the Financial Management Board or the Legislative Assembly;
• all major collectors responsible for collecting and/or paying taxes are audited (or re-assessed) every second year;
• Government tax policies and/or regulations remain current; and
• any changes in tax rates or directives which may affect the amount of tax revenues collected is approved by the Financial Management Board.