Income Tax Act

(1) In this Act,

"agreeing province" means a province that has entered into an agreement with the Government of Canada under which the Government of Canada will collect taxes payable under that province’s income tax statute and will make payments to that province in respect of the taxes so collected; (province participante)

"Canada Revenue Agency" means the Canada Revenue Agency continued under subsection 4(1) of the Canada Revenue Agency Act; (Agence du revenu du Canada)

"collection agreement" means the agreement entered into pursuant to subsection 57(1); (accord de perception)

"Commissioner" means the Commissioner of the Northwest Territories or, where a collection agreement is entered into, means

"Commissioner of Revenue" means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act; (commissaire du revenu)

"Consumer Price Index" means the Consumer Price Index for Canada for any 12-month period arrived at by

"deputy head" means

"federal Act" means the Income Tax Act (Canada); (loi fédérale)

"federal regulations" means the regulations made pursuant to the federal Act, as amended from time to time; (règlement fédéral)

"federal rules" means the Income Tax Application Rules (Canada); (règles fédérales)

"income tax statute" means, with reference to an agreeing province, the law of that province that imposes a tax similar to the tax imposed under this Act; (loi de l’impôt sur le revenu)

"individual" means a person other than a corporation and includes a trust or estate as defined in subsection 104(1) of the federal Act; (particulier)

"loss" means a loss as determined in accordance with and for the purposes of the federal Act; (perte)

"Minister" means the Minister of National Revenue for Canada, but in any provision of the federal Act that is incorporated by reference in this Act, unless a collection agreement has been entered into, a reference to the Minister shall be read and construed for the purposes of this Act as a reference to the Commissioner; (ministre)

"non-agreeing province" means a province that is not an agreeing province; (province non participante)

"permanent establishment" has the same meaning as in the federal regulations; (établissement stable) "province" means a province of Canada, Yukon, Nunavut and the Northwest Territories; (province)

"Receiver General for Canada" means the Receiver General for Canada but in any provision of the federal Act that is incorporated by reference in this Act, unless a collection agreement has been entered into, a reference to the Receiver General for Canada shall be read and construed for the purposes of this Act as a reference to the Commissioner; (receveur général du Canada)

"regulation" means a regulation made by the Commissioner under this Act; (règlement)

"taxation year" has the same meaning as in subsection 249(1) of the federal Act and, in the case of an estate or trust arising on death, has the same meaning as in subsection 104(23) of that Act. (année d’imposition)

(2) The expression "last day of the taxation year" shall, in the case of an individual who resided in Canada at any time in the taxation year but ceased to reside in Canada before the last day thereof, be deemed to be a reference to the last day in the taxation year on which he or she resided in Canada.

(3) The tax payable by a taxpayer under this Act or under Part I of the federal Act means the tax payable by the taxpayer as fixed by assessment or reassessment subject to variation on objection or on appeal, if any, in accordance with this Act, or Part I of the federal Act, as the case may be.

(4) For the purposes of this Act, except where they are at variance with the definitions contained in this section, the definitions and interpretations contained in or made by regulation under the federal Act, apply.

(5) In any case of doubt, the provisions of this Act shall be applied and interpreted in a manner consistent with similar provisions of the federal Act.

(6) Subsection 248(11) of the federal Act applies for the purposes of this Act to the extent that that subsection applies to subsections 161(1), (2) and (11), 164(3) to (4) and 227(8.3) and (9.2) of that Act. *See SNWT 1995,c.4,s.3(5) respecting the application of amendments to this subsection.

(7) Where a provision (in this subsection referred to as "that section") of the federal Act or the federal regulations or federal rules is made applicable for the purposes of this Act, that section, as amended from time to time heretofore or hereafter, applies with such modification as the circumstances require for the purposes of this Act as though it had been enacted as a provision of this Act and in applying that section for the purposes of this Act, in addition to any other modifications required by the circumstances,

Agency Department of Finance

of Revenue deputy head

Code Summary Conviction Procedures Act

General of Deputy Attorney General for the Northwest Territories

Act Judicature Act

of Canada Supreme Court

Commissioner

General Commissioner

of the Tax Court Clerk of the Supreme Court, appointed under the Judicature Act

of the Federal office of the Clerk of the Supreme Court

of Canada Supreme Court

of Canada Act Judicature Act

SNWT 1988, c.19(Supp.),s.2,3; SNWT 1995, c.4,s.3; SNWT 1998,c.3,s.2(1); SNWT 2001, c.12,s.2; SNWT 2011,c.6,s.2; SNWT 2017, c.10,s.2.

(1) An income tax shall be paid as hereinafter required for each taxation year by every individual

(2) An income tax shall be paid as hereinafter required for each taxation year by every corporation that maintained a permanent establishment in the Northwest Territories at any time in the year. SNWT 2001,c.12,s.3; SNWT 2011,c.6,s.2(2).

(1) In this section,

"amount taxable", for a taxation year, means an individual’s taxable income or taxable income earned in Canada, as the case may be, in that taxation year; (montant imposable)

"tier one rate", for a taxation year, means the percentage established by paragraph (2)(a) for that year; (taux de première catégorie)

"tier two rate", for a taxation year, means the percentage established by paragraph (2)(b) for that year; (taux de seconde catégorie)

"tier three rate", for a taxation year, means the percentage established by paragraph (2)(c) for that year; (taux de troisième catégorie)

"tier four rate", for a taxation year, means the percentage established by paragraph (2)(d) for that year; (taux de quatrième catégorie)

"tier one threshold", for a taxation year, means the threshold established by or determined under paragraph (3)(a), as the case may be, for that year; (plafond de première catégorie)

"tier two threshold", for a taxation year, means the threshold established by or determined under paragraph (3)(b), as the case may be, for that year; (plafond de seconde catégorie)

"tier three threshold", for a taxation year, means the threshold established by or determined under paragraph (3)(c), as the case may be, for that year. (plafond de troisième catégorie)

(2) The

(3) The

(4) The tax payable under this Part for the 2004 and subsequent taxation years by an individual on his or her amount taxable is,

(5) If the amount determined in accordance with the formula in paragraph (4)(b)(i), (4)(c)(i) or (4)(d)(i) is not a multiple of one dollar, it shall be rounded to the nearest multiple of one dollar or, if it is equidistant from two such consecutive multiples, to the higher multiple.

(6) For a taxation year after 2004, the tier one threshold, the tier two threshold and the tier three threshold shall each be determined by adding

(7) If the amount of a tier one threshold, tier two threshold or tier three threshold determined in accordance with subsection (6) is not a multiple of one dollar, it shall be rounded to the nearest multiple of one dollar or, if it is equidistant from two such consecutive multiples, to the higher multiple. SNWT 2004,c.3,s.3; SNWT 2004,c.5,Sch.B,s.1; SNWT 2017,c.10,s.3,4.

(8) Repealed, SNWT 2017,c.10,s.4.

(1) Subsection (2) applies to sections 2.17 and 2.18, paragraph 2.2(c), section 2.23 and paragraph 2.24(1)(c).

(2) For the purpose of computing the tax payable by an individual for a taxation year after 2001, each amount expressed in dollars in a provision to which this subsection applies shall be adjusted so that the amount to be used under that provision for the taxation year is the total of

(3) Subsection (4) applies to subparagraphs 2.14(2)(b)(ii), 2.15(2)(b)(ii), 2.16(b)(ii), 2.2(b)(ii) and 2.24(1)(b)(ii).

(4) For the purpose of computing the tax payable by an individual for a taxation year after 2003, each amount expressed in dollars in a provision to which this subsection applies shall be adjusted so that the amount to be used under that provision for the taxation year is the total of

(5) If an amount to which subsection (2) or (4) applies is not a multiple of one dollar when adjusted as provided in this section, it shall be rounded to the nearest multiple of one dollar or, if it is equidistant from two such consecutive multiples, to the higher multiple.

(6) Repealed, SNWT 2017,c.10,s.5.

(7) For the purposes of paragraph (2)(a), the amount or amounts to be used under a provision to which subsection (2) applies for the 2001 taxation year,

SNWT 2001,c.12,s.4; SNWT 2002,c.2.s.3; SNWT 2004,c.3,s.4; SNWT 2004,c.11,s.9; SNWT 2017,c.10,s.3,5.

(1) This section applies to an individual who, at any time in the taxation year,

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

A x B

where

(3) Subsections 118(4) and (5) of the federal Act apply for the purposes of this section. SNWT 2001, c.12,s.4; SNWT 2002,c.2,s.4.

(1) This section applies to an individual who is not entitled to claim a deduction for the taxation year under section 2.14 and who at any time in the taxation year

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

A x B

where

(3) Subsections 118(4) and (5) of the federal Act apply for the purposes of this section. SNWT 2001, c.12,s.4; SNWT 2002,c.2,s.5.

(1) This section applies to an individual who, at any time in the taxation year, alone or jointly with one or more persons, maintains a self-contained domestic establishment that is the ordinary place of residence of the individual and of a particular person

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

A x B

where

(3) Subsections 118(4) and (5) of the federal Act apply for the purposes of this section. SNWT 2001, c.12,s.4.

(1) This section applies to an individual who has any dependant for the taxation year who

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

A x B

where

(3) Subsections 118(4), (5) and (6) of the federal Act apply for the purposes of this section. SNWT 2001,c.12,s.4.

(1) This section applies to an individual entitled to a deduction in respect of a person under section 2.15 and who would also be entitled, but for paragraph 118(4)(c) of the federal Act, as that provision applies to this Act, to a deduction in respect of the person under section 2.17 or 2.18.

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted the amount by which the amount that would be determined under section 2.17 or 2.18, as the case may be, exceeds the amount determined under section 2.15 in respect of the person.

(3) Subsections 118(4), (5) and (6) of the federal Act apply for the purposes of this section. SNWT 2001,c.12,s.4.

(1) For the purpose of computing the tax payable under this Part for a taxation year by an individual who was resident in the Northwest Territories on the last day of the taxation year, there may be deducted an amount determined by the formula

A x B

where

(2) Subsections 118(7) and (8) of the federal Act apply for the purposes of this section. SNWT 2001, c.12,s.4; SNWT 2019,c.20,s.2; SNWT 2021,c.3,s.3.

(1) For the purpose of computing an individual’s tax payable under this Part for a taxation year, if the individual is entitled to a deduction under subsection 118.3(1) of the federal Act for the year, there may be deducted the amount determined by the formula

where

(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who is entitled to a deduction under subsection 118.3(2) of the federal Act for the year in respect of a person referred to in that subsection, there may be deducted the amount, if any, by which

exceeds

SNWT 2001,c.12,s.4; SNWT 2002,c.2,s.8; SNWT 2023,c.5,s.2.

(1) For the purposes of computing the tax payable under this Part by an individual who is a qualifying student for a taxation year, there may be deducted an amount determined by the following formula:

A x B

where

if the enrolment is proven by filing with the Minister a certificate in a prescribed form issued by the designated educational institution and containing prescribed information and, in respect of a designated educational institution described in subparagraph (a)(ii) of the definition "designated educational institution" in subsection 118.6(1) of the federal Act, the individual has attained the age of 16 years before the end of the year and is enrolled in the program to obtain skills for, or improve the individual's skills in, an occupation.

(2) Subsections 118.6(1) and (3) of the federal Act apply for the purposes of this section, except that the reference in subsection 118.6(3) of the federal Act to "For the purposes of subparagraph (a)(i) of the definition qualifying student in subsection (1)" must be read as "For the purposes of subparagraph 2.26(1)(b)(i) of this Act". SNWT 2017,c.10,s.6.

(1) Section 118.61 of the federal Act applies for the purposes of this Act.

(2) Notwithstanding subsection (1), for the purpose of section 118.61 of the federal Act, as that section applies for the purposes of this Act, an individual’s unused tuition and education tax credits at the end of the 2000 taxation year shall be the amount equal to the specific percentage of the individual’s unused tuition and education tax credits at the end of the 2000 taxation year as determined under section 118.61 of the federal Act for the purpose of computing the individual’s tax payable under Part I of the federal Act for the taxation year.

(3) Notwithstanding subsection (1) but subject to subsection (2), for the purposes of section 118.61 of the federal Act, as that section applies for the purposes of this Act, where an individual did not reside in the Northwest Territories on the last day of the preceding taxation year, the individual’s unused tuition and education tax credits at the end of the preceding taxation year shall be equal to the specific percentage of the individual’s unused tuition and education tax credits at the end of the preceding taxation year as determined under section 118.61 of the federal Act for the purpose of computing the individual’s tax payable under Part I of the federal Act for the taxation year. SNWT 2001,c.12,s.4; SNWT 2011,c.6,s.2(2).

(1) For the purpose of computing the tax payable under this Part for a taxation year by an individual who, at any time in the year, is a married person or a person who is in a common-law partnership (other than an individual who, by reason of a breakdown of their marriage or common-law partnership, is living separate and apart from the individual’s spouse or common-law partner at the end of the year and for a period of 90 days commencing in the year), there may be deducted an amount determined by the formula

where

(2) Where, for a taxation year, a parent or grandparent of an individual (other than an individual in respect of whom the individual’s spouse or common-law partner deducts an amount for the year under subsection (1), section 2.14, section 118 118.8. of the federal Act or a similar provision of an income tax statute of another province) is the only person designated in writing by the individual for the year for the purpose of this subsection, and no other person is designated for the year for the purpose of section 118.9 of the federal Act (or similar provision of an income tax statute of another province), there may be deducted in computing the tax payable under this Part for the year by the parent or grandparent, as the case may be, the tuition and education tax credits transferred for the year by the individual to the parent or grandparent, as the case may be.

(3) In this section, the tuition and education tax credits transferred for a taxation year by a person to an individual is the lesser of

SNWT 2001, c.12,s.4; SNWT 2005,c.12,s.2.

(1) Section 120.4 of the federal Act applies for the purposes of this Act, except that the percentage referred to in subsection 120.4(2) of the federal Act shall be read, for the purposes of this Act, as meaning the "highest percentage" as defined in section 2.1.

(2) Notwithstanding paragraph 1(7)(h), a reference to "Canada" in the definitions "source individual" and "specified individual" in subsection 120.4(1) of the federal Act must be read as a reference to Canada for the purposes of this section. SNWT 2023,c.5,s.4.

(1) This section applies to an individual who

(2) Notwithstanding sections 2.1 to 2.43, the tax payable under those sections for a taxation year by an individual referred to in subsection (1) shall be the amount determined by the formula

A x B/C

where

(3) An individual referred to in paragraph (1)(a) may deduct from the tax payable under sections 2.1

(1) Where an individual resided in the Northwest Territories on the last day of a taxation year and had income for the year that included income earned in a country other than Canada in respect of which any non- business-income tax was paid by him or her to the government of a country other than Canada, that individual may deduct from the tax payable by him or her under this Act for that taxation year an amount equal to the lesser of

(2) For the purposes of subsection (1),

(3) For the purposes of subsection (1) and paragraph 4(3)(b), the non-business-income tax paid by a taxpayer to the government of a country other than Canada in respect of his or her income for a year is the non-business-income tax paid by him or her to the government of that country in respect of that year as defined in subsection 126(7) of the federal Act for the purposes of that Act.

(4) For the purposes of this section, where an individual’s income for a taxation year includes income from sources in more than one country other than Canada, subsection (1) shall be read as providing for separate deductions in respect of each of the countries other than Canada.

(5) For the purposes of this section and subsection 4(3),

SNWT 1988, c.19(Supp.),s.4,6; SNWT 1988, c.58(Supp.),s.2; 1991-92,c.37,s.1; SNWT 1999, c.1,Sch.E,s.1; SNWT 2001,c.12,s.4; SNWT 2005, c.12,s.3; SNWT 2011,c.6,s.2(2); SNWT 2023,c.5,s.5; SNWT 2023,c.30,s.5.

(1) For the purposes of this section and sections 3.2 to 3.4,

"adjusted earned income" of an individual for a taxation year means the total of all amounts each of which is the earned income for the year of the individual or of the person who was the individual’s cohabitating spouse or common-law partner at the end of the year; (revenu gagné modifié)

"adjusted income" has the same meaning as in section 122.6 of the federal Act; (revenu modifié)

"base taxation year" in relation to a month means,

"cohabiting spouse or common-law partner" of an individual at any time means the person who at that time is the individual’s spouse or common-law partner and who is not at that time living separate and apart from the individual and, for the purpose of this definition, a person shall not be considered to be living separate and apart from an individual at any time unless they were living separate and apart at that time, because of a breakdown of their marriage or common-law partnership, for a period of at least 90 days that includes that time; (conjoint visé)

"earned income" of an individual for a taxation year has the same meaning as in subsection 63(3) of the federal Act; (revenu gagné)

"eligible individual" in respect of a qualified dependant means a person who

and for the purposes of this definition,

"qualified dependant" means a person who

"return of income" filed by an individual for a taxation year means,

"shared custody parent" in respect of a qualified dependant at a particular time means an individual

(2) Subsection 63(3.1) of the federal Act applies to this section for the 2020 and 2021 taxation years. SNWT 1998,c.12,s.2(1); SNWT 2005, c.12,s.4, 5(1),(2); SNWT 2011,c.6,s.5; SNWT 2023,c.5,s.6; SNWT 2023,c.7,s.20. *See SNWT 1998,c.12,s.2(2) respecting the application of amendments to this section.

(1) A person is deemed to have made an overpayment in a month on account of the person’s liability under this Act for the base taxation year in relation to that month if

(2) The amount of the overpayment deemed to have been made under subsection (1) is equal to the amount determined as follows:

If A is less than or equal to B, then

(1/12)(C + D)

If A is greater than B, then

(1/12)[C + D - (A - B)(C + D)] (E - B)

where

(2.1) Notwithstanding subsection (2), where an eligible individual is a shared custody parent in respect of one or more qualified dependants at the beginning of a month, the amount of the overpayment deemed to have been made under subsection (1) during the month is equal to the amount determined by the formula

(A + B) 2

where

(3) Notwithstanding subsection (1), where a particular month is the first month during which an overpayment that is less than $10 (or such other amount as is prescribed by federal regulations) is deemed under that subsection to have arisen on account of a person’s liability under this Act for the base taxation year in relation to the particular month, any such overpayment that would, but for this subsection, reasonably be expected at the end of the particular month to arise during another month in relation to which the year is the base taxation year shall be deemed to arise under that subsection during the particular month and not during the other month.

(4) For the purposes of this section, unless a person was resident in Canada throughout a taxation year,

(5) For the purposes of this section and sections 3.1, 3.3 and 3.4, where in a taxation year an individual becomes bankrupt,

(6) A refund of an amount deemed by this section to be an overpayment on account of a person’s liability under this Act for a taxation year

SNWT 1998,c.12,s.2(1); SNWT 2005, c.12,s.4; SNWT 2011,c.6,s.2(2),6; SNWT 2017,c.10,s.8.

(7) Repealed, SNWT 2017,c.10,s.8(2).

(8) Repealed, SNWT 2017,c.10,s.8(2).

(9) Repealed, SNWT 2017,c.10,s.8(2).

(1) For the purposes of this section and sections 3.1, 3.2 and 3.4, a person may be considered to be an eligible individual in respect of a particular qualified dependant at the beginning of a month only if the person has, no later than 11 months after the end of the month, filed with the Minister a notice in prescribed form containing prescribed information.

(2) The Minister may at any time extend the time for filing a notice under subsection (1).

(3) Where during a particular month a person ceases to be an eligible individual in respect of a particular qualified dependant (otherwise than because of the qualified dependant attaining the age of 18 years), the person shall notify the Minister of that fact before the end of the first month following the particular month.

(4) Where

for the purpose of determining the amount deemed under subsection 3.2(1) to be an overpayment arising in any month after the particular month on account of the individual’s liability under sections 3.1 to 3.4 for the base taxation year in relation to the particular month, subject to any subsequent election under subsection (5) or (6),

(5) Where

for the purpose of determining the amount deemed under subsection 3.2(1) to be an overpayment arising in any month after the particular month on account of the individual’s liability under sections 3.1 to 3.4 for the base taxation year in relation to the particular month subject to any subsequent election under subsection (4) or (6),

(6) Where

for the purpose of determining the amount deemed by subsection 3.2(1) to be an overpayment arising in any month after the particular month on account of the eligible individual’s liability under this Act for the year, the taxpayer is deemed to have been the eligible individual’s cohabiting spouse or common-law partner throughout the period that began immediately before the end of the base taxation year in relation to the particular month and ended at the particular time. SNWT 1998,c.12, s.2(1); SNWT 2005, c.12, s.4, s.5.1; SNWT 2011,c.6,s.7. *See SNWT 1998,c.12,s.2(2) respecting the application of amendments to this section.

(1) In this section,

"eligible individual", in relation to a month specified for a taxation year, means an individual, other than a trust,

"qualified dependant" of an individual, in relation to a month specified for a taxation year, means a person who, at the beginning of the specified month,

(2) Section 122.5 of the federal Act, other than subsections (3), (3.001), (3.02), (3.1), (3.2), (4.1), (6.2), (7) and the definitions "adjusted income", "eligible individual" and "qualified dependant" in subsection (1), applies for the purposes of this section in relation to a month specified for a taxation year.

(3) Subject to section 3.6, if, in relation to a month specified for a taxation year, an eligible individual files a return of income for the taxation year, the eligible individual is deemed to have paid during the specified month, on account of the eligible individual’s tax payable under this Act for the taxation year, an amount equal to 25% of the amount determined by the following formula:

where

(4) Notwithstanding subsection 122.5(5) of the federal Act as it applies for the purposes of this Act, the individual who is the eligible individual in relation to a specified month under subsection 122.5(5) of the federal Act as it applies for the purposes of that Act is the individual who is the eligible individual, in relation to that specified month, for the purposes of this section.

(5) Notwithstanding subsection 122.5(6) of the federal Act as it applies for the purposes of this Act, a person who is the qualified dependant of an individual, in relation to a specified month, under subsection 122.5(6) of the federal Act as it applies for the purposes of that Act is the qualified dependant of that individual, in relation to that specified month, for the purposes of this section.

(6) In applying subsection 122.5(6.1) of the federal Act for the purposes of this section,

SNWT 2019,c.20,s.4; SNWT 2023,c.5,s.7.

(1) In this section,

"first offset year" means the period that begins on July 1, 2019 and ends on June 30, 2020;

"initial offset amount" of a taxpayer, means an amount that the taxpayer is deemed to have paid under subsection 3.5(3) during October or April in the first offset year.

(2) For the purposes of section 3.5, in the first offset year, the months specified for a taxation year are October and April.

(3) For the purposes of calculating the initial offset amount, the percentage "25%" in subsection 3.5(3) is to be read as "50%".

(4) A determination by the Minister as to whether an individual is deemed to have paid an initial offset amount and the amount, if any, of the deemed payment, is final and is not subject to review or appeal.

(5) No portion of an initial offset amount is to be

(6) Notwithstanding this section and section 3.5, the Minister shall not make a payment in relation to an initial offset amount and no individual is entitled to receive a payment in relation to that amount after June 30, 2021 unless the individual’s entitlement to the payment arose by reason of an assessment or reassessment made under the Act on or before June 30, 2021. SNWT 2019,c.20,s.4.

(1) The tax payable by a corporation under this Act for a taxation year is 11.5% of the corporation’s taxable income earned in the year in the Northwest Territories.

(1.1)-(1.3) Repealed, SNWT 1988, c.118(Supp.), s.2.

(2) In this section,

"federal regulations" means the federal regulations referred to in the definition "taxable income earned in the year in a province" in subsection 124(4) of the federal Act; (règlements fédéraux)

"taxable income earned in the year" by a corporation means the aggregate of the taxable incomes earned in the year in each province by the corporation as determined in accordance with the federal regulations; (revenu imposable gagné dans l’année)

"taxable income earned in the year in the Northwest Territories" by a corporation means the taxable incomes earned in the year in the Northwest Territories by the corporation as determined in accordance with the federal regulations. (revenu imposable gagné dans l’année dans les Territoires du Nord-Ouest)

(2.1) Where a corporation is allowed a deduction under subsection 125(1) of the federal Act, the corporation shall pay tax equal to the aggregate of

(2.2) Where a corporation has a taxation year part of which precedes January 1, 2021 and part of which follows December 31, 2020, tax payable for the taxation year shall be determined

(3) Where the income for a taxation year of a corporation that maintained a permanent establishment in the Northwest Territories at any time in the taxation year includes income described in subparagraph 126(1)(b)(i) of the federal Act from sources in a country other than Canada (in this section referred to as "foreign investment income") and where the corporation has claimed the deduction under subsection 126(1) of the federal Act in respect of the foreign investment income, the corporation may deduct from the tax for the year otherwise payable under this Act an amount equal to the lesser of

(4) Where the income of a corporation for a taxation year includes income from sources in more than one country other than Canada, subsection (3) shall be read as providing for separate deductions in respect of each of the countries other than Canada. SNWT 1988,c.58(Supp.),s.3,4; c.87 (Supp.),s.2, 3,4; c.118(Supp.),s.2; SNWT 1994, c.11,s.2,3,4; SNWT 1999,c.1,Sch.E,s.2; SNWT 2001,c.12,s.5; SNWT 2002,c.9,s.2; SNWT 2004,c.2,s.2; SNWT 2005,c.12,s.6; SNWT 2006,c.4,s.2; SNWT 2011,c.6,s.2(2),8; SNWT 2021,c.3,s.4.

(1) In this section, "net income" means the income earned in the year in the Northwest Territories determined in accordance with Division B of Part I of the federal Act and the federal regulations referred to in the definition "income earned in the year in a province" in subsection 120(4) of the federal Act, but does not include a social assistance payment or amount described in paragraph 110(1)(f) of the federal Act.

(1.1) This section does not apply to

(2) Subject to subsection (3), an individual may deduct from tax otherwise payable under this Act an amount equal to

(2.1) In addition to the amount provided in subsection (2), and subject to subsections (2.2) and (3), an individual who, at the end of the taxation year, has attained the age of 18 years may deduct from tax otherwise payable under this Act an amount equal to

(2.2) An individual whose spouse or common-law partner claims a deduction under subsection (2.1) is not entitled to claim a deduction under subsection (2.1).

(3) In respect of the 1993 taxation year, an individual may deduct from tax otherwise payable under this Act an amount equal to

(4) The amount by which the deduction to which an individual is entitled under this section exceeds the individual’s tax payable under this Act for the taxation year calculated without reference to this section may be applied by the Commissioner to pay any

and the part of the amount not so applied shall be paid to the individual. SNWT 1993,c.9,s.2; SNWT 1996,c.11,s.2; SNWT 2001,c.9,s.2; SNWT 2002, c.2,s.9; SNWT 2004,c.5,Sch.B,s.2; SNWT 2005, c.12,s.7; SNWT 2011,c.6,s.2(2),9.

(1) For the purpose of this section and section 6, "candidate" and "official agent" have the same meaning as in section 1 of the Elections and Plebiscites Act.

(2) Where an individual or a corporation has contributed money in the year to a candidate at an election of a member of the Legislative Assembly, the individual or the corporation may deduct from the tax otherwise payable under this Act an amount equal to

(3) An individual or corporation claiming a deduction pursuant to subsection (2) shall file a receipt signed by the official agent of a candidate that contains prescribed information to prove the amount contributed.

(4) The amount of money contributed to a candidate must be paid during the campaign period or, where a candidate has a campaign deficit, within 60 days of the campaign period. SNWT 2006,c.15, s.356(2).

(1) The official agent of a candidate shall keep records and books of account at an address in Canada recorded with or designated by the Minister and the records and books shall be kept in a manner that enables the amounts contributed received by the official agent and expenditures made by the official agent to be verified.

(2) Within the time during which a report is required to be submitted under section 256 of the Elections and Plebiscites Act, an official agent shall file with the Commissioner a return of information, in the prescribed form and containing the prescribed information, together with duplicates of all receipts signed by the official agent for contributions received by a candidate.

(3) Subsections 230(3) to (8) of the federal Act apply with such modifications as the circumstances require. SNWT 2006,c.15,s.356(3).

(1) In this section, "investment tax credit" means the aggregate of the tax credit amounts shown on all tax credit certificates issued to a taxpayer in respect of a taxation year under the Risk Capital Investment Tax Credits Act.

(2) There may be deducted from the tax otherwise payable by a taxpayer under this Act for a taxation year the lesser of

(3) A taxpayer who is entitled to a deduction under this section shall file, with the taxpayer’s annual return for any taxation year in respect of which a deduction is claimed under this section, a copy of the relevant tax credit certificates issued under the Risk Capital Investment Tax Credits Act.

(4) A taxpayer is not entitled to a deduction under this section unless the taxpayer files a return within three years after the end of the taxation year to which the deduction pertains.

(5) Subject to subsection (6), where the deduction to which the taxpayer is entitled under this section exceeds the tax otherwise payable under this Act by the taxpayer for the taxation year, the amount of the excess may be

(6) No individual may claim the investment tax credit carryforward or carryback set out subsection (5) unless the individual

(7) No corporation may claim the investment tax credit carryforward or carryback set out subsection (5) unless the corporation maintained a permanent establishment in the Northwest Territories at any time in the year in which the investment tax credit arose.

(8) This section is deemed to have come into force on September 25, 1998. SNWT 1998,c.18, s.2; SNWT 1999,c.11,s.2(2); SNWT 2001,c.12, s.5.1; SNWT 2011,c.6,s.2(2).

SNWT 2005,c.12,s.8.

(1) Where an amount is to be refunded to a mutual fund trust in respect of a taxation year, under section 132 of the federal Act, the Commissioner shall, subject to subsection (2), at such time and in such manner as is provided in section 132 of the federal Act, refund to the mutual fund trust an amount (referred to in this section as its "capital gains refund" for the year) equal to that proportion of the amount of the refund for the year calculated under subsection 132(1) of the federal Act that

is of

(2) For the purpose of computing the capital gains refund under subsection (1) for a mutual fund trust in respect of a taxation year, where the mutual fund trust had income earned in the taxation year outside the Northwest Territories, the refund shall be that proportion of the capital gains refund for the year, otherwise determined under subsection (1), that the trust’s income earned in the taxation year in the Northwest Territories is of its income for the year.

(3) Instead of making a refund that might otherwise be made under subsection (1), the Commissioner may, where the mutual fund trust is liable or about to become liable to make any payment under this Act, apply the amount that would otherwise be refunded to that other liability and notify the trust of that action.

(4) In this section,

"income earned in the taxation year in the Northwest Territories" has the same meaning as in section 2.1; (revenu gagné dans les Territoires du Nord-Ouest dans l’année d’imposition)

"income earned in the taxation year outside the Northwest Territories" has the same meaning as in section 2.1; (revenu gagné hors des Territoires du Nord-Ouest dans l’année d’imposition)

"income for the year" has the same meaning as in section 2.1; (revenu pour l’année)

"mutual fund trust" has the same meaning as in section 132 of the federal Act. (fiducie de fonds mutuels) SNWT 2001,c.12,s.6.1; SNWT 2011,c.6,s.10.

(1) Where an amount is to be refunded to a mutual fund corporation in respect of a taxation year, pursuant to section 131 of the federal Act, the Commissioner shall, subject to subsection (2), at such time and in such manner as is provided in section 131 of the federal Act, refund to the corporation an amount (referred to in this section as its "capital gains refund" for the year) equal to that proportion of the amount of the refund for the year calculated under subsection 131(2) of the federal Act that

is of

(2) For the purpose of computing the capital gains refund under subsection (1) for a mutual fund corporation in respect of a taxation year, where

is less than

the refund shall be that proportion of the capital gains refund for the year, otherwise determined under subsection (1), that the amount determined under paragraph (a) is of the amount determined under paragraph (b).

(3) Instead of making a refund that might otherwise be made under subsection (1), the Commissioner may, where the mutual fund corporation is liable or about to become liable to make any payment under this Act, apply the amount that would otherwise be refunded to that other liability and notify the corporation of that action.

(4) In this section,

"mutual fund corporation" has the same meaning as in section 131 of the federal Act and includes an investment corporation within the meaning of subsection 130(3) of the federal Act; (corporation de fonds mutuels)

"taxable income earned in the year" has the same meaning as in section 4; (revenu imposable gagné dans l’année)

"taxable income earned in the year in the Northwest Territories" has the same meaning as in section 4. (revenu imposable gagné dans l’année dans les Territoires du Nord-Ouest) SNWT 2005,c.12,s.9; SNWT 2011,c.6,s.2(2),11. DIVISION D - RETURNS, ASSESSMENTS,

(1) Where a collection agreement is in effect, notwithstanding that the normal reassessment period for a taxpayer in respect of a taxation year has elapsed, if the tax payable under Part I of the federal Act by the taxpayer for the year is reassessed, the Commissioner shall reassess or make additional assessments or assess tax, interest or penalties, as the circumstances require.

(2) Notwithstanding that the normal reassessment period has elapsed, the Commissioner may redetermine the amount considered under subsection 3.2(1) to be an overpayment on account of the taxpayer’s liability under this Act in respect of a taxation year. SNWT 1988,c.19(Supp.),s.8; SNWT 1995,c.4, s.4; SNWT 1998,c.12,s.4(1). *See SNWT 1998,c.12,s.4(2) respecting the application of amendments to this subsection.

(1) Subject to section 17, every individual whose chief source of income is farming or fishing, other than an individual to whom subsection 153(2) of the federal Act applies for the purposes of this Act, shall pay to the Commissioner in respect of each taxation year

*See SNWT 1995,c.4,s.5(2) respecting the application of amendments to this subsection.

(2) Where a collection agreement is entered into, an individual to whom subsection (1) applies shall pay an amount under paragraph 1(a) computed in respect of the same year as the amount is computed that the individual is liable to pay under paragraph 155(1)(a) of the federal Act. SNWT 1988,c.19 (Supp.),s.9; SNWT 1995,c.4,s.5.

(1) Subject to section 17, every individual, other than an individual to whom subsection 153(2) of the federal Act applies for the purposes of this Act or to whom section 15 applies, shall pay to the Commissioner in respect of each taxation year,

*See SNWT 1995,c.4,s.6(2) respecting the application of amendments to this subsection.

(2) Where a collection agreement is entered into, an individual to whom subsection (1) applies shall pay an amount under paragraph (1)(a) computed in respect of the same year as the amount is computed that the individual is liable to pay under paragraph 156(1)(a) of the federal Act. SNWT 1988,c.19 (Supp.),s.10; SNWT 1995,c.4,s.6.

(1) Subsections 157(1), (2), (2.1) and (4) of the federal Act apply for the purposes of this Act.

(2) Where a collection agreement is in effect, a corporation that pays amounts in respect of a taxation year computed under subparagraph 157(1)(a)(i), (ii) or

(1) Subsections 162(1) to (3), (5), (7) and (11) and section 235 of the federal Act apply for the purposes of this Act. *See SNWT 1995,c.4,s.9(2) and (3) respecting the application of amendments to this subsection.

(2) Where a collection agreement is in effect, the Commissioner may refrain from levying or may reduce a penalty provided in this section if the person who is liable to the penalty is required to pay a penalty pursuant to section 162 of the federal Act in respect of the same failure. SNWT 1988, c.19 (Supp.),s.16; SNWT 1995,c.4,s.9.

(1) Subsection 163(1), paragraph 163(2)(a) as it would apply without the references to subsection 120(2) of the federal Act therein, subsections 163(1) and (1.1), paragraph 163(2)(c) and subsections 163(2.1), (3) and (4) of the federal Act apply for the purposes of this Act.

*See SNWT 1995,c.4,s.9(4) respecting the application of amendments to this subsection.

(2) Where a collection agreement is in effect, the Commissioner may refrain from levying or may reduce a penalty provided in this section if the person who is liable to the penalty is required to pay a penalty pursuant to section 163 of the federal Act in respect of the same failure or the same false statement or omission, as the case may be. SNWT 1988, c.19(Supp.),s.16; SNWT 1995, c.4,s.9; SNWT 2017,c.10,s.9.

(1) Subsections 164(1) to (1.31), (1.5), (2), (2.01), (2.2), (2.3) and (3) to (7) of the federal Act apply for the purposes of this Act.

(2) Where a collection agreement is in effect and by reason of a decision referred to in subsection 164(4.1) of the federal Act a repayment of tax, interest or penalties under that Act for a taxation year is made to a taxpayer or any security accepted under that Act for such tax, interest or penalties is surrendered to the taxpayer, subsection 164(4.1) of the federal Act as it applies for the purposes of this Act applies to any overpayment of tax, interest or penalties under this Act for the year that arises by reason of the decision. SNWT 1988,c.19(Supp.), s.17; SNWT 1995, c.4,s.10; SNWT 1998,c.12, s.6(1); SNWT 2017, c.10,s.10.

(1) Section 169 of the federal Act applies for the purposes of this Act.

(2) An appeal from an assessment under this Act may be taken in respect of any question relating,

but no appeal from an assessment lies in respect of the computation of the tax payable under the federal Act as defined in section 2.1 or of the taxable income of a corporation.

(3) An appeal to the Supreme Court shall be instituted by serving upon the Commissioner a notice of appeal in duplicate in the prescribed form and by filing a copy thereof with the Clerk of the Supreme Court.

(4) A notice of appeal shall be served upon the Commissioner by being sent by registered mail addressed to the deputy head.

(5) The taxpayer appealing shall set out in the notice of appeal a statement of the allegations of fact, the statutory provisions and the reasons that the taxpayer intends to submit in support of his or her appeal.

(6) The taxpayer appealing shall pay to the Clerk of the Supreme Court a fee of $15 upon the filing of the copy of the notice of appeal with the Clerk. SNWT 1988,c.19(Supp.),s.20; SNWT 1995, c.4, s.12,13; SNWT 1998,c.12,s.7; SNWT 2001, c.12,s.5.1; SNWT 2011,c.6,s.2(2).

(1) The Commissioner shall, within 60 days from the day the notice of appeal is received, or within such further time as the Supreme Court or a judge thereof may either before or after the expiration of that time allow, serve on the appellant and file in the Supreme Court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and of such statutory provisions and reasons as the Commissioner intends to rely on.

(2) The Supreme Court or a judge may, in its or his or her discretion, strike out a notice of appeal or any part thereof for failure to comply with subsection 26(5) and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out.

(3) The Supreme Court or a judge may, in its or his or her discretion,

(4) Where a notice of appeal is struck out for failure to comply with subsection 26(5) and a new notice of appeal is not filed as and when permitted by the Supreme Court or a judge, the Supreme Court or a judge thereof may, in its or his or her discretion, dispose of the appeal by dismissing it.

(5) Where a reply is not filed as required by this section or is struck out under this section and a new reply is not filed as ordered by the Supreme Court or a judge within the time ordered, the Supreme Court may dispose of the appeal ex parte or after a hearing, on the basis that the allegations of fact contained in the notice of appeal are true. SNWT 1995,c.4,s.12.

(1) Upon the filing of the material referred to in sections 26 and 27, the matter shall be deemed to be an action in the Supreme Court and, unless the Supreme Court otherwise orders, ready for hearing.

(2) Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the Supreme Court may direct. SNWT 1988, c.19(Supp.),s.21; SNWT 1995,c.4,s.12.

(3) Repealed, SNWT 1988,c.19(Supp.), s.21.

(4) Repealed, SNWT 1988,c.19(Supp.), s.21.

(1) The Commissioner, on the recommendation of the Minister responsible for this Act, may make regulations

(2) Except to the extent that they are inconsistent with any regulations made under subsection (1) or are expressed by any regulations made under subsection (1) to be inapplicable, the federal regulations made under section 221 of the federal Act apply with such modifications as the circumstances require for the purposes of this Act with respect to all matters enumerated in that section.

(3) A regulation made under this Act is a regulation to which the Statutory Instruments Act applies but, subject to subsection (5), has no effect unless it has been published as required in that Act.

(4) Where a regulation made under the federal Act is applicable, with such modifications as the circumstances require, it has, subject to subsection (5), no effect for the purposes of this Act unless it has been published in the Canada Gazette.

(5) A regulation made under this Act or made under the federal Act and that is applicable, with such modifications as the circumstances require, when published as herein provided shall, if it so provides, be effective with reference to a period before it was published.

(1) Paragraph 223(1)(d) and subsections 223(2) to (4) of the federal Act apply for the purposes of this Act.

(2) Where a collection agreement is in effect, subsection (1) does not apply, but the Commissioner may proceed under section 223 of the federal Act for the purpose of collecting any amount payable under this Act by a taxpayer. SNWT 1988,c.19 (Supp.),s.25; SNWT 1995,c.4,s.16.

(1) Subsections 227(1) to (5), (8), (8.2) to (9), (9.2), (9.4), (9.5) and (11) to (13) of the federal Act apply for the purposes of this Act.

(2) The Commissioner may assess

(9.4) or (9.5) or section 227.1 or 235 of the federal Act, as they apply for the purposes of this Act, or section 48, and, where the Commissioner sends a notice of assessment to that person, sections 11 and 19 to 30 are applicable with such modifications as the circumstances require. SNWT 1988,c.19 (Supp.),s.29; SNWT 1995,c.4,s.18. *See SNWT 1995,c.4,s.18(2) respecting the application of amendments to this paragraph.

(1) Every person carrying on business in the Northwest Territories and every person who is required, by or pursuant to this Act, to pay or collect taxes or other amounts shall keep records and books of account, including an annual inventory kept in the prescribed manner, at his or her place of business or residence in Canada or at such other place as may be designated by the Commissioner, in such form and containing such information as will enable the taxes payable under this Act or the taxes or other amounts that should have been deducted, withheld or collected to be determined.

(2) Subsections 230(2.1), (3), (4), (5), (6), (7) and (8), of the federal Act apply for the purposes of this Act. SNWT 1988,c.19(Supp),s.31; SNWT 2011,c.6,s.2(2).

(1) Every person who fails to comply with a regulation made under paragraph 221(1)(d) or (e) of the federal Act as it applies by virtue of subsection 33(2) of this Act, is liable in respect of each failure to so comply to a penalty of $10 a day for each day of default but not exceeding in all $2,500.

(2) Every person who fails to comply with a regulation made under section 33 or incorporated by reference by virtue of subsection 33(2) is liable to a penalty of $10 a day for each day of default but not exceeding in all $2,500.

(1) Every person who fails to file a return as and when required by or under this Act or a regulation, or by or under a provision of the federal Act or of the federal regulations, as the provision applies for the purposes of this Act, or who fails to comply with any of subsections 153(1), 227(5) and 230(3), (4) and (6) and sections 231 to 231.5 and 232 of the federal Act, as it applies for the purposes of this Act, is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

(2) Subsection 238(2) of the federal Act applies for the purposes of this Act.

(3) Where a person is convicted under this section for failure to comply with a provision of this Act or a regulation or a provision of the federal Act or of the federal regulations that applies for the purposes of this Act, he or she is not liable to a penalty under subsection 227(8), (8.5), (9) or (9.5) of the federal Act, as those subsections apply for the purposes of this Act, or under section 22 or 48 for the same failure unless he or she was assessed for that penalty or that penalty was demanded from him or her before the information or complaint giving rise to the conviction was laid or made. SNWT 1988,c.19(Supp.),s.34; SNWT 1995, c.4,s.19.

(1) Every person who, while employed in the administration of this Act,

is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.

(2) Subsection (1) does not apply to the communication of information between

SNWT 1988,c.19(Supp.), s.36; SNWT 2011, c.6,s.2(2); SNWT 2023,c.5,s.11.

(1) Subsections 244(1) to (11), (13) to (17) and (20) of the federal Act apply for the purposes of this Act.

(2) Where a subsection referred to in subsection (1) provides that a document is evidence of a fact without anything in the context to indicate that the document is conclusive evidence, then, in any judicial proceedings, the document is admissible in evidence and the fact is deemed to be established in the absence of any evidence to the contrary.

(3)-(9) Repealed, SNWT 1995,c.4,s.22.

(10) Judicial notice shall be taken of

without such orders, regulations or agreements being specially pleaded or proven.

(11) Repealed, SNWT 1995,c.4,s.22.

(12) Repealed, SNWT 1995,c.4,s.22.

(12.1) For the purposes of this Act, anything sent by first class mail or its equivalent shall be deemed to have been received by the person to whom it is sent on the day that it was mailed except that a remittance of an amount deducted or withheld as required by this Act or a regulation or by a provision of the federal Act or of the federal regulations that applies for the purposes of this Act as it applies for the purposes of this Act, shall be deemed to have been remitted on the day it is received by the Commissioner.

(13) Repealed, SNWT 1995,c.4,s.22.

(14) Repealed, SNWT 1995,c.4,s.22.

(15) A document purporting to be a collection agreement entered into under this Act or an agreement with Canada for the collection of tax imposed under the income tax statute of an agreeing province that is

is admissible in evidence as proof, in the absence of evidence to the contrary, of the contents thereof.

(16) Repealed, SNWT 1995,c.4,s.22.

(17) Every certificate by the Commissioner as to

is admissible in evidence as proof, in the absence of evidence to the contrary, that a taxpayer’s tax payable under the federal Act, his or her income for the year or the taxable income of a corporation, as the case may be, is in the amount set out therein.

(18) Where a collection agreement is entered into, any document or certificate that is executed or issued by the Minister, the Commissioner of Revenue, or an official of the Canada Revenue Agency on behalf or in place of the Commissioner or an officer of the Department of Finance, shall be deemed, for all purposes of this Act, to be executed or issued by the Commissioner or the Department of Finance, as the case may be. SNWT 1988,c.19(Supp.),s.37; SNWT 1995, c.4,s.22; SNWT 2001, c.12,s.5.1(c),9; SNWT 2017,c.10,s.12; SNWT 2023,c.5,s.12.

(1) In this section,

"avoidance transaction" means a transaction that, if not for this section, would result directly or indirectly in a tax benefit, or a transaction that is a part of a series of transactions, which series, if not for this section, would result directly or indirectly in a tax benefit, but does not include a transaction that may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to

is not a transaction that would result, directly or indirectly, in a misuse or abuse of the provisions of this Act, other than this section; (opération d’évitement)

"tax benefit" means a reduction, avoidance or deferral of tax or of another amount payable under this Act, or an increase in a refund of tax or of another amount under this Act; (avantage fiscal)

"tax consequences to a person" means

"transaction" includes an arrangement or event. (opération)

(2) If a transaction is an avoidance transaction, the tax consequences to a person shall be determined in a manner that is reasonable in the circumstances in order to deny a tax benefit that but for this section would result directly or indirectly from that transaction or from a series of transactions that includes that transaction.

(3) Without restricting the generality of subsection (2), in determining the tax consequences to a person under that subsection,

(4) If a notice of assessment, reassessment or additional assessment reflecting the application of subsection (2) to a transaction or a series of transactions has been sent to a person, or a notice of determination has been sent to the person, another person is entitled, within 180 days after the date of mailing of that notice, to request in writing that the Minister make an assessment, reassessment or additional assessment applying subsection (2) or otherwise make a determination respecting returns of income, assessments of tax, withholdings of tax or reassessments of tax.

(5) Upon receipt of a request under subsection (4), the Minister shall consider the request and make an assessment, reassessment, additional assessment or determination notwithstanding an expiry of a time limit, except that an assessment, reassessment, additional assessment or determination may be made under this subsection only to the extent that it may be reasonably regarded as relating to a transaction referred to in subsection (4).

(6) The tax consequences to a person after the application of this section shall only be determined through a notice of assessment, reassessment, additional assessment or determination under section 11 or 12. SNWT 2008,c.16,s.5; SNWT 2011,c.6, s.12.

(1) The Commissioner may, on behalf of the Government of the Northwest Territories, enter into a collection agreement with the Government of Canada under which the Government of Canada will collect taxes payable under this Act on behalf of the Government of the Northwest Territories and will make payments to the Government of the Northwest Territories in respect of the taxes so collected, in accordance with such terms and conditions as the collection agreement prescribes.

(2) The Commissioner may, on behalf of the Government of the Northwest Territories, enter into an agreement amending the terms and conditions of a collection agreement entered into under subsection (1).

(3) Where a collection agreement is entered into, the Minister, on behalf of, or as agent for, the Commissioner, may employ all the powers, and perform all the duties of the Commissioner under this Act, and exercise any discretion that the Commissioner has under this Act including the discretion to refuse to permit the production in judicial or other proceedings in the Northwest Territories of any document that is not, in the opinion of the Minister, in the interests of public policy to produce.

(4) Where a collection agreement is entered into, the Commissioner of Revenue may

SNWT 1995,c.4,s.23; SNWT 2001,c.12,s.10; SNWT 2011,c.6,s.2(2); SNWT 2017,c.10,s.13.

(1) A collection agreement may provide that where any payment is received by the Minister on account of tax payable by a taxpayer for a taxation year under this Act, the federal Act or an income tax statute of another agreeing province, or under any two or more of such statutes, the payment so received may be applied by the Minister towards the tax payable by the taxpayer under any such statute in such manner as may be specified in the agreement, notwithstanding that the taxpayer directed that the payment be applied in any other manner or made no direction as to its application.

(2) Any payment or part thereof applied by the Minister in accordance with a collection agreement towards the tax payable by a taxpayer for a taxation year under this Act

(1) Where a collection agreement is entered into, an individual resident in the Northwest Territories on the last day of the taxation year is not required to remit any amount on account of tax payable by him or her under this Act for the taxation year to the extent of the amount deducted or withheld on account of his or her tax for that year under the income tax statute of another agreeing province.

(2) Where the total amount deducted or withheld on account of tax payable under this Act and under the income tax statute of another agreeing province by an individual resident in the Northwest Territories on the last day of the taxation year to whom subsection (1) applies exceeds the tax payable by him or her under this Act for that year, section 24 applies in respect of such individual as though the excess were an overpayment under this Act. SNWT 2011, c.6,s.2(2).

(1) In this section,

"adjusting payment" means a payment, calculated in accordance with this section, made by or on the direction of the Northwest Territories to a non- agreeing province; (paiement de rajustement)

"amount deducted or withheld" does not include any refund made in respect of that amount. (montant déduit ou retenu)

(2) Where, in respect of a taxation year, a non- agreeing province is authorized to make a payment to the Northwest Territories that, in the opinion of the Commissioner, corresponds to an adjusting payment, the Commissioner may make an adjusting payment to that non-agreeing province and enter into any agreement that may be necessary to carry out the purposes of this section.

(3) Where a collection agreement is entered into, the adjusting payment that may be made pursuant to subsection (2) may be made by the Government of Canada where it has agreed to act on the direction of the Commissioner as communicated to the Minister.

(4) The adjusting payment to be made under this section shall be in an amount that is equal to the aggregate of the amounts deducted or withheld under section 153 of the federal Act, as it applies for the purposes of this Act, in respect of the tax payable for a taxation year by individuals who

the adjusting payment is to be made.

(5) Where an adjusting payment is to be made and there has been an amount deducted or withheld under subsection 153(1) of the federal Act, as it applies for the purposes of this Act, on account of the tax for a taxation year of an individual who is taxable under the federal Act in respect of that year and who is resident on the last day of that taxation year in the non- agreeing province,

(6) Where an adjusting payment to a non- agreeing province is to be made under this section for a taxation year, an individual resident in the Northwest Territories on the last day of the taxation year is not required to remit any amount on account of tax payable by him or her under this Act for the taxation year to the extent of the amount deducted or withheld on account of his or her income tax for that year under the law of that non-agreeing province.

(7) Where an adjusting payment to a non- agreeing province is to be made under this section for a taxation year and the total amount deducted or withheld on account of tax payable under this Act and on account of tax payable under the law of the non- agreeing province by an individual resident in the Northwest Territories on the last day of the taxation year to whom subsection (6) applies exceeds the tax payable by him or her under this Act for that year, section 24 of this Act applies in respect of such individual as though the excess were an overpayment under this Act.

(8) Where a collection agreement is entered into and the Government of Canada has agreed in respect of a taxation year to carry out the direction of the Commissioner and to make an adjusting payment on behalf of the Northwest Territories, the adjusting payment

and the payment thereof discharges any obligation the Government of Canada may have with respect to the payment to the Northwest Territories of any amount deducted or withheld under subsection 153(1) of the federal Act to which subsection (5) applies. SNWT 1988,c.19 (Supp.),s.39; SNWT 1995, c.4,s.24; SNWT 2001,c.12,s.11; SNWT 2011, c.6,s.2(2).

(1) A judgment of a superior court of an agreeing province under that province’s income tax statute, including any certificate registered in such superior court in a manner similar to that provided in subsection 223(2) of the federal Act, as it applies for the purposes of this Act, may be enforced in the manner provided in the Reciprocal Enforcement of Judgments Act and shall be deemed to be a judgment to which that Act applies.

(2) For the purposes of subsection (1), where a judgment of a superior court of an agreeing province is sought to be registered under the Reciprocal Enforcement of Judgments Act, the judgment shall be registered notwithstanding that it is established that one or more of the provisions of subsection 2(4) of that Act apply.

(3) For the purposes of subsection (1), the Commissioner, on the recommendation of the Minister responsible for this Act, may make regulations to enable the enforcement in the Northwest Territories of judgments in respect of taxes in agreeing provinces. SNWT 1995,c.4,s.25; SNWT 2011,c.6,s.2(2).