Return to Written Question 12-14(3) asked by Mr. Bell to the Minister of Finance concerning payroll tax remittance.
Q.1In the 1999-2000 year, no registrant was assessed the $100 failure to file penalty.
Q.2The registrant may notify the Minister of Finance of circumstances that could warrant the Minister applying section 38(5) of the Payroll Tax Act, extending the time which a registrant has to file a return and subsequently the time before a penalty would apply.
Q.3No remissions of penalties or interest were granted in the 1999-2000 fiscal year.
Q.4The Government of the Northwest Territories has two staff performing desk audits of payroll tax remittances and annual returns, in addition to other duties. An investigator, who also audits other GNWT taxes, performs field audits of payroll tax collectors.