Northwest Territories

New for the Northwest Territories for 2022

Form NT428, Northwest Territories Tax, is used to calculate your Northwest Territories tax.

Form NT479, Northwest Territories Credit, is used to calculate your refundable credit.

Northwest Territories Tax (NT428)

Tax rates for 2022

• 5.9% on the portion of your taxable income that is $45,462 or less, plus
• 8.6% on the portion of your taxable income that is more than $45,462 but not more than $90,927, plus
• 12.2% on the portion of your taxable income that is more than $90,927 but not more than $147,826, plus
• 14.05% on the portion of your taxable income that is more than $147,826.

Northwest Territories tax

The following taxes are included in the calculation of your Northwest Territories tax:

• Additional tax for minimum tax purposes
• Tax on split income

Non-refundable tax credits

The Northwest Territories offers the following tax credits to reduce your amount of territorial tax payable:

• Age amount
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amounts transferred from your spouse or common-law partner
• Basic personal amount
• CPP or QPP contributions on self-employment income and other earnings
• CPP or QPP contributions through employment income
• Caregiver amount
• Disability amount for self
• Disability amount transferred from a dependant
• Dividend tax credit
• Donations and gifts
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Interest paid on your student loans
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later
• Minimum tax carryover
• Pension income amount
• Political contribution tax credit
• Spouse or common-law partner amount
• Territorial foreign tax credit
• Tuition and education amounts transferred from a child or grandchild
• Your tuition and education amounts

Northwest Territories Credit (NT479)

Refundable tax credit

The Northwest Territories offers the following refundable tax credit:

• Cost of living tax credit

For more information

If you have questions about the Northwest Territories political contribution tax credit or the cost of living tax credit, contact:

Fiscal Policy Division
Department of Finance
Government of the Northwest Territories
Post Office Box 1320
Yellowknife NT X1A 2L9

Call: 867-767-9158 Ext. 15051 or 1-800-661-0820
Fax: 867-873-0128
Email: NWT_Tax@gov.nt.ca

If you have questions about your income tax return, go to Personal income tax or call 1-800-959-8281.

To get forms, go to Forms and publications.

Forms and publications

• Income Tax Package – Northwest Territories
• Form T691, Alternative Minimum Tax
• Form T1206, Tax on Split Income
• Form T2036, Provincial or Territorial Foreign Tax Credit
• Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Related topics

• Northwest Territories child benefit (NWTCB)
• Northwest Territories cost of living offset (NTCOLO)

Provincial and territorial government partners

• Northwest Territories – Department of Finance