Payroll Tax Regulations

Regulation

Registration: R-049-93
Source: Unofficial consolidation PDF (justice.gov.nt.ca)
Under: Payroll Tax Act

This is an unofficial reading copy parsed from the Department of Justice consolidation PDF above — itself an office consolidation, not an official statement of the law. The authoritative text is in the Revised Statutes of the Northwest Territories, 1988 and the annual Statutes volumes.

s.1 amended by R-075-2010,s.2
s.5 amended by R-075-2010,s.3
s.7 amended by R-075-2010,s.3
s.8 amended by R-075-2010,s.3
s.9 amended by R-075-2010,s.4,5
s.10 amended by R-075-2010,s.5
s.11 amended by R-075-2010,s.5
s.12 amended by R-093-2024,s.2
s.17 amended by R-075-94,s.2,3
s.17 amended by R-075-2010,s.3,6
s.18 amended by R-075-2010,s.5
s.22 repealed by R-075-2010,s.7
s.23 repealed by R-075-2010,s.7

Contents

1. 1 2. 2 3. 3 4. 4 5. 5 6. 6 7. 7 8. 8 9. 9 10. 10 11. 11 12. 12 13. 13 14. 14 15. 15 16. 16 17. 17 18. 18 19. 19 20. 20 21. 21 22. Repealed 23. Repealed SCHEDULE ANNEXE SCHEDULE ANNEXE

The Commissioner, on the recommendation of the Minister, under section 70 of the Payroll Tax Act, 1993 and every enabling power, makes the Payroll Tax Regulations.

INTERPRETATION

In these regulations,

"Act" means the Payroll Tax Act; (Loi)

"annual return" means the return referred to in section 7 of the Act; (déclaration annuelle)

"application for registration" means the application for registration referred to in subsection 39(3) of the Act; (demande d’inscription)

"notice of appeal" means the notice of appeal referred to in subsection 33(3) of the Act; (avis d’appel)

"notice of objection" means the notice of objection referred to in subsection 32(1) or (2) of the Act; (avis d’opposition)

"prescribed amount" means the amount prescribed in section 2; (montant prescrit)

"remittance return" means the return referred to in paragraph 6(1)(a) of the Act; (déclaration avec versement)

"tax payable" means the tax payable under subsection 3(1) of the Act. (impôt payable) R-075-2010,s.2.

The prescribed amount for the purposes of paragraph 3(2.2)(b) of the Act is $5,000.

COLLECTION

When an employer makes a payment to an employee, the employer shall collect the tax payable in respect of the payment by deducting it from the payment.

(1) An employer shall, as soon as is reasonably possible in a year, attribute a reasonable value to any non-monetary remuneration that is or will be payable to the employer’s employees in the year.

(2) Where an employer cannot attribute, under subsection (1), a value in a year to non-monetary remuneration, the employer shall attribute the value no later than February 28 of the following year.

(1) Where an employer pays non-monetary remuneration to an employee in a year, the employer shall collect the tax payable in respect of the remuneration by withholding it from payments made to the employee in the year.

(2) Where an employer cannot collect the tax payable in a year in accordance with subsection (1), the employer shall collect the tax payable by withholding it from any payment made to the employee no later than February 28 of the following year.

(3) Where it is uncertain whether an employee normally works, performs duties or provides services outside the Northwest Territories for an employer in the course of a year within the meaning of section 3 of the Act, the employer shall,

(a) if the employer reasonably expects that the employee will normally work, perform duties or provide services inside the Territories in respect of that employer, collect the amount of tax payable from all remuneration paid to the employee by deducting or withholding it in accordance with section 3 and subsections (1) and (2) of this section; or

(b) if the employer does not collect the tax payable under paragraph (a) and at some point during the year it is reasonable to determine that the employee normally works, performs duties or provides services inside the Territories in respect of that employer, collect the amount of tax payable on all remuneration paid to the employee, including any remuneration already paid for which no tax was deducted or withheld, by deducting it, in accordance with section 3 and subsections (1) and (2) of this section, from payments made to the employee after the determination is made.

(4) Where an employer is required under paragraph (3)(b) to collect tax payable on remuneration already paid to an employee, the Minister may, on the written application of the employer, allow the employer to deduct the tax over the period of time specified by the Minister.

(5) Where an employee normally works, performs duties or provides services outside the Northwest Territories for an employer and it is uncertain whether the employee will be paid remuneration exceeding the prescribed amount, the employer shall,

(a) if the employer reasonably expects that remuneration in an amount equal to or exceeding the prescribed amount will be paid to the employee in the year, collect the amount of tax payable by deducting or withholding it in accordance with section 3 and subsections (1) and (2) of this section; or

(b) if the employer does not collect the tax payable under paragraph (a) and at some point during the year the amount of remuneration paid to the employee in the year by that employer equals or exceeds the prescribed amount, collect the amount of tax payable, including the tax payable on remuneration already paid to the employee, by deducting or withholding it, in accordance with section 3 and subsections (1) and (2) of this section, from payments made to the employee after the prescribed amount of remuneration is paid.

R-075-2010,s.3.

Where an employer is required to deduct or withhold the amount of tax payable, the requirement

(a) is applicable in respect of all payments to be made to the employee until the liability under the Act is satisfied; and

(b) operates to require payment out of each such payment.

(1) Subject to subsection (2), on determining that an amount collected in a year from an employee is in excess of the amount required by or under the Act, the employer shall, without delay and in any event no later than February 28 of the following year, pay such excess amount to the employee.

(2) An employer shall refund to an employee any excess amount collected from the employee in a year no later than February 28 of the following year where the employer collected the tax under

(a) paragraph 5(3)(a) if, at the end of the year, it is reasonable to determine that the employee normally worked, performed duties or provided services outside the Northwest Territories in respect of the employer; or

(b) paragraph 5(5)(a) if, at the end of the year, it is reasonable to determine that the remuneration paid to the employee in the year by the employer did not exceed the prescribed amount.

(3) An employer shall pay the excess amount or amounts collected from the employer’s employees, referred to in subsection 17(4) of the Act, without delay on receipt of the refund. R-075-2010,s.3.

RETURNS

(1) The classes of employers and the reporting periods for the classes are set out in Schedule A.

(2) In Schedule A, "seasonal employer" means an employer who conducts or carries on business or otherwise has a fixed place of business in the Northwest Territories on a seasonal basis.

(3) For the purposes of Schedule A, the "estimated total amount of remuneration to be paid by the employer to the employer’s employees in the year" is equal to,

(a) in the year in which the employer is registered under section 40 of the Act, the estimated total remuneration the employer expects to pay as set out in the application for registration under paragraph 17(1)(l); or

(b) in any other year, the greater of the total amount of remuneration paid by the employer to the employer’s employees in the immediately preceding year and the estimated total remuneration the employer expects to pay to the employer’s employees in the current year.

(4) An employer may apply to the Minister to alter or vary the employer’s reporting period in a year to allow the employer to file a remittance return and remit the tax payable for a reporting period referred to in Schedule A other than the reporting period assigned to the employer by Schedule A and, where the application is granted, the reporting period is so altered or varied. R-075-2010,s.3.

(1) A remittance return must include the following information:

(a) the legal name of the employer and any other name under which the employer carries on business;

(b) the employer’s mailing address;

(d) the reporting period to which the remittance return applies;

(e) the total amount of remuneration paid by the employer in the reporting period in respect of which tax is remitted.

(2) A remittance return must be filed with, and the tax payable must be remitted to, the Minister in respect of the immediately preceding reporting period under subsection 6(1) of the Act on or before the 20th day of the month following the end of the reporting period.

(3) A remittance return may be filed with the Minister, by

(a) mailing it to Taxation, Treasury Division, Department of Finance, Government of the Northwest Territories, P.O. BOX 1320, YELLOWKNIFE NT X1A 2L9; or

(b) leaving it with the person in charge of Taxation, Treasury Division, Department of Finance, Government of the Northwest Territories, third floor of the YK Centre Building, 4922 - 48th Street, Yellowknife.

(4) The tax payable may be remitted to the Minister under paragraph 6(1)(b) of the Act by mailing it, or leaving it, with the return to which it relates in the manner set out in subsection (3). R-075-2010,s.4,5.

10.

(1) An annual return must include the following

carries on business;

(b) the employer’s mailing address;

(d) in respect of each employee required by the Act to pay tax in the year,

(i) the name and Social Insurance Number of the employee,

(ii) the total amount of remuneration paid to the employee in the year,

(iii) the total amount of remuneration paid to the employee in the year for which tax is payable under the Act, and

(iv) the total amount of tax collected from the employee in respect of the remuneration paid in the year.

(2) Subject to section 11, an annual return in respect of a year must be filed with the Minister on or before February 28 of the following year.

(3) An annual return may be filed with the Minister by

(a) mailing it to Taxation, Treasury Division, Department of Finance, Government of the Northwest Territories, Box 1320, Yellowknife, NT, X1A 2L9; or

(4) The tax payable may be remitted to the Minister under subsection 7(6) of the Act by mailing it, or leaving it, with the return to which it relates in the manner set out in subsection (3). R-075-2010,s.5.

11.

(1) Where an employer ceases to have a fixed place of business or an employee before the end of a year, the employer shall,

(a) within seven days after the day on which the cessation occurs, notify a Government of the Northwest Territories employee working in Taxation, Treasury Division of the Department of Finance of the cessation; and

(b) on or before the 30th day after the day on which the cessation occurs,

(i) file a remittance return in respect of the reporting period in which the cessation occurs with the Minister,

(ii) remit any tax payable to the Minister, and

(iii) file an annual return in respect of the year with the Minister.

(2) The remittance return referred to in paragraph (1)(b) must be filed and the tax payable referred to in paragraph (1)(b) must be remitted in the manner set out in subsections 9(3) and (4).

(3) The annual return referred to in subparagraph (1)(b)(iii) must be filed and any tax payable in relation to it must be remitted in the manner set out in subsections 10(3) and (4). R-075-2010,s.5.

12.

Where the time limited for filing a remittance return or an annual return or remitting tax payable falls on a Saturday, Sunday or holiday, the return may be filed or tax payable remitted on the first subsequent day that is not a Saturday, Sunday or holiday. R-093-2024,s.2.

13.

(1) Where an employer becomes aware that a remittance return or an annual return filed in respect of the employer contains an error or where, because an employer cannot attribute a value in a year to non-monetary remuneration under subsection 4(1) or collect the tax payable in a year in accordance with subsection 5(1), a remittance return or an annual return filed in respect of the employer is no longer accurate, the employer shall, without delay and in the manner set out in subsections 9(3) and (4) or 10(3) and (4), as the case may be,

(a) file with the Minister an amended return in the form approved by the Minister including the information set out in subsection (2) and any other information that may be required by the Minister from time to time; and

(b) remit to the Minister any tax payable as a result of the amendment to the return.

(2) An amended return must include the following

carries on business;

(b) the employer’s mailing address;

(d) the correct information and the reason for the amendment;

(e) the reporting period to which the amended return applies, where the amendment is to a remittance return, or the year to which the amended return applies, where the amendment is to an annual return;

(f) any amount deducted or withheld under subsection 5(1) of the Act related to the amendment.

14.

Every employee shall provide the following information to his or her employer at the employer’s request:

(a) the employee’s name;

(b) the employee’s mailing and street addresses;

OBJECTIONS AND APPEALS

15.

(1) A notice of objection filed by an employer must contain the following information:

(a) the legal name of the employer and any other name under which the employer carries on business;

(b) the employer’s mailing address;

(d) the date of the assessment to which the objection is made and the assessment number set out in the notice of assessment.

(2) A notice of objection filed by an employee must contain the following information:

(a) the employee’s name, mailing and street address and, if the employee has one, the employee’s Social Insurance Number;

(b) the legal name of the employer in respect of whom the assessment was made and, so far as is known to the employee, any other name under which the employer carries on business;

(d) the date of the assessment to which the objection is made and the assessment number set out in the notice of assessment, if known to the employee;

(e) the day on which a copy of the notice of assessment was provided to the employee and the day on which the employee became aware of how he or she was affected by the assessment.

(3) A certificate must be included in a notice of objection verifying that the information contained in the notice of objection is true and correct and,

(a) where the objection is made by an employer, the certificate must be signed by the employer, by a duly authorized officer of the employer or by such other person or persons whom the Minister is satisfied have knowledge of the matters required to be disclosed in the notice of objection; or

(b) where the objection is made by an employee, the certificate must be signed by the employee.

16.

(1) A notice of appeal of an employer must contain the following information:

(a) the legal name of the employer and any other name under which the employer carries on business;

(b) the employer’s address for service;

(d) the date of the assessment in respect of which the appeal is made and the assessment number set out in the notice of assessment.

(2) A notice of appeal of an employee must contain the following information:

(a) the employee’s name and, if the employee has one, the employee’s Social Insurance Number;

(b) the employee’s address for service;

(c) the legal name of the employer in respect of whom the assessment was made and any other name under which the employer carries on business;

(d) the date of the assessment in respect of which the appeal is made and the assessment number set out in the notice of assessment, if known to the employee.

REGISTRATION

17.

(1) An application for registration must contain the following information:

(a) the legal name of the employer and any other name under which the employer carries on business;

(b) whether the employer is a government, an individual, a partnership, a body corporate or a body that is a society, union, club, association, commission or other organization of any kind and, if the employer is a body corporate or body that is an organization not listed in this paragraph, the type of body corporate or body;

(d) the street address of the building at which the records referred to in section 19 of the Act are or will be kept or a sufficient description of the building to enable an officer to find it;

(e) the street address of the employer’s primary place of business in the Northwest Territories or a sufficient description of the place of business to enable an officer to find it;

(f) the employer’s telephone and facsimile numbers;

(g) the name of an individual who is the employer, or is an agent of the employer, who can be contacted by the Minister in respect of the employer and the telephone and facsimile numbers of that individual;

(h) where the employer is a body corporate other than a municipal corporation, the names of the officers of the body corporate;

(i) where the employer is a municipal corporation, the name of the senior administrative officer;

(j) whether the employer’s business is conducted or carried on in the Northwest Territories throughout the year or on a seasonal basis;

(j.1) the date on which the business first paid remuneration, after January 1, 1993, to an employee for work performed in the Northwest Territories;

(j.2) where the employer’s business is conducted or carried on in the Northwest Territories on a seasonal basis, the date when the employer expects to conduct or carry on the business in the Territories and pay remuneration to employees for the work performed in the Territories;

(k) a brief description of the employer’s business;

(l) the estimated total remuneration the employer expects to pay to employees for work performed in the Northwest Territories in the current year.

(m) Repealed, R-075-2010,s.6(1).

(n) Repealed, R-075-2010,s.6(1).

(2) A certificate must be included in an application for registration verifying that the information contained in the application is true and correct and,

(a) where the application is made by an employer, the certificate must be signed by the employer, by a duly authorized officer of the employer or, where the employer has its head office outside the Northwest Territories, by the manager or chief agent of the employer in the Territories or by such other person or persons whom the Minister is satisfied have knowledge of the matters required to be disclosed in the application; or

(b) where the application is made by an employee, the certificate must be signed by the employee.

R-075-94,s.2,3; R-075-2010,s.3,6.

18.

An application for registration may be filed with the Minister by

(a) mailing it to Taxation, Treasury Division, Department of Finance, Government of the Northwest Territories, Box 1320, Yellowknife, NT, X1A 2L9; or

R-075-2010,s.5.

19.

The effective date of registration referred to in section 40 of the Act is the day on which the application for registration is received by the Minister.

ASSESSMENT OF EMPLOYEES

20.

(1) The Minister may assess an employee for tax payable by the employee where the Minister considers it necessary and subsections 29(2) and (3) and sections 30 and 32 to 37 of the Act apply, with such modifications as the circumstances may require, to the assessment.

(2) Sections 41 to 49 and 52 of the Act apply, with such modifications as the circumstances may require, in respect of the assessment of an employee and the collection of the tax from the employee.

MISCELLANEOUS

21.

(1) In this section, "quarter" means a three-month period of a year ending March 31, June 30, September 30 or December 31.

(2) The rate referred to in section 18 of the Act is the last rate published by the Bank of Canada as the prime business rate administered by the chartered banks before the first day of the quarter in which the application for a refund is made, compounded annually.

22.

Repealed, R-075-2010,s.7.

23.

Repealed, R-075-2010,s.7

SCHEDULE

REPORTING PERIODS

OF EMPLOYERS

Column I Column

ESTIMATED TOTAL AMOUNT OF

REMUNERATION TO BE PAID BY

THE EMPLOYER TO THE

EMPLOYER’S EMPLOYEES IN CLASS

THE YEAR EMPLOYER

An amount exceeding $1,000,000 1

An amount exceeding $600,000 but not 2 exceeding $1,000,000

An amount exceeding $200,000 but not 3 exceeding $600,000

An amount not exceeding $200,000 4

Not applicable Seasonal Employer

ANNEXE

PÉRIODES DE DÉCLARATION

DIFFÉRENTES CATÉGORIES

Colonne I Colonne

MONTANT TOTAL ESTIMATIF

DE LA RÉMUNÉRATION QUE CATÉGO-

L’EMPLOYEUR PRÉVOIT VERSER À RIE D’EM-

SES EMPLOYÉS PENDANT L’ANNÉE PLOYEUR

Si le montant dépasse 1 000 000 $ 1

Si le montant dépasse 600 000 $ mais ne 2 dépasse pas 1 000 000 $

Si le montant dépasse 200 000 $ mais ne 3 dépasse pas 600 000 $

Si le montant ne dépasse pas 200 000 $ 4

Ne s’applique pas Employeur saisonnier

SCHEDULE

Repealed, R-075-2010,

ANNEXE

Abrogée, R-075-2010,