1. How is the payroll tax collection facilitated through the Department of Finance?

Payroll tax collection is facilitated in the following manner:

a. Individualized remittance forms are sent to each registered employer about 30 days prior to the scheduled remittance due date.

b. Remittances are required monthly, quarterly, semi-annually or annually depending on the reporting frequency assigned to the employer. Reporting frequencies are based on the estimated gross renumeration of the employer, thus reducing the administrative burden of employers with fewer employees.

c. Payments are normally mailed to the Department of Finance at the address provided on the remittance form, but in communities with banking services, payments may be made at the bank.

2. How are new businesses starting up notified of the payroll tax collection?

It is the responsibility of new businesses to register for the payroll tax. A publication entitled How to Establish a Business in the Northwest Territories has been published by the Department of Resources, Wildlife and Economic Development and is circulated through all regional centres. Page 43 of this publication provides information on how to register for the payroll tax. The information contained in this booklet is also available on the Internet on the Canada/NWT Business Service Centre Web Site (www.cbsc.org). Information can also be obtained by contracting the Department of Finance.

3. Where are the necessary forms kept?

All forms necessary for the registration and collection of the payroll tax are kept with the Taxation Division at the Department of Finance in Yellowknife. The division may be reached at (867) 920-3470 or its toll free number 1-800-661-0820, or by mail to Taxation Division, Department of Finance, Government of the Northwest Territories, P.O. Box 1320, Yellowknife, NT X1A 3G5.