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Sales tax in the Northwest Territories

Northwest Territories charges GST only: 5%. What a small business in the Northwest Territories charges, who collects it, and when you have to register.

Total rate
5%
Made up of
GST 5%

Northwest Territories has no provincial sales tax. A registered business in the Northwest Territories charges the federal GST at 5%, claims it back on its business purchases, and files its GST/HST return with the Canada Revenue Agency.

When you have to register

You must register for the GST/HST once your taxable sales pass $30,000 over four consecutive calendar quarters, or in a single quarter. Until then you’re a small supplier and registering is optional. Registering early lets you claim back the GST/HST on what you buy, but you then have to charge it and file returns. The CRA’s guide for registrants (RC4022) have the details.

Keeping track of it

Every sale you make and most things you buy have tax in them. To file, you need the tax you collected and the tax you paid, period by period. Spark Books does that from your bank statements: it splits the tax out of every transaction and works out your return’s figures, with the due date. Free.

Price before tax
$100.00
GST at 5%
$5.00
Total with tax
$105.00

Rates in effect today. Some goods and services are zero-rated or exempt, and the rate generally depends on where your customer receives what you sell, not where your business is.

Other provinces and territories

Bookkeeping for Northwest Territories businesses, free

Upload your bank statements and Spark sorts every transaction, with the GST split out. When your return is due, the figures are ready.

Start your books