Thank you, Mr. Speaker. I move, seconded by the honourable Member for Baffin Central that Bill 27, Payroll Tax Act, 1993, be read for the second time. Mr. Speaker, this bill would impose a tax on employees who work in the Northwest Territories of one per cent of the employee's remuneration; require employers to collect the tax and remit it to the Minister; require employers to submit periodic returns to the Minister with respect to the tax; require employers to keep books and records with respect to the tax. It would allow audits of the books and records; allow for the assessment of taxes, penalties and interest; establish an appeal process; set out procedures to administer and enforce the act; establish offenses and penalties for non-compliance with the act; and would set out certain regulation-making powers. Thank you, Mr. Speaker.
John Pollard on Bill 27: Payroll Tax Act, 1993
In the Legislative Assembly on April 1st, 1993. See this statement in context.
Bill 27: Payroll Tax Act, 1993
Item 17: Second Reading Of Bills
March 31st, 1993
Page 1382
John Pollard Hay River
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