Thank you, Mr. Speaker. The payroll tax is administered under the Payroll Tax Act and is levied at the rate of 2 percent of employment earnings. The low-income earners get back the tax when they file. The question is in earners; as well, the answer is that the payroll tax is non-refundable. Although the refundable cost of living tax credit was introduced at the same time as a payroll tax, it is viewed as an offset to the payroll tax. The cost of living tax credit is calculated on the basis of net income and can be claimed by tax filers regardless of whether payroll tax is paid. Thank you.
Michael Miltenberger on Question 765-17(5): Application Of NWT Payroll Tax On Northern Residents
In the Legislative Assembly on March 9th, 2015. See this statement in context.
Question 765-17(5): Application Of NWT Payroll Tax On Northern Residents
Oral Questions
March 8th, 2015
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