In making an assessment the Minister shall not consider a period or periods of time greater than six years prior to the date of commencement of the inspection, audit or examination of the books of account, records or documents unless there is evidence that the person has committed fraud where no limitation applies. The Minister may require collectors to deposit a bond by way of cash or other security.Įmployers are required to retain detailed records for a period of at least six years from the time the tax is remitted to the Minister. The employer shall pay, from the refund, such excess amount or amounts to the employees as were collected from them.Įmployers must register with the Government of Nunavut within 21 days of their first remuneration paid to an employee and remit based on their reporting frequency. If an employee normally works in Nunavut, tax is payable on the full amount of remuneration paid to the employee both in and out of Nunavut.Īn employee is considered to normally work in Nunavut if the employee works, performs duties or provides services in Nunavut for more than half of the number of days worked for an employer in the year.Įmployers who remit more than required may be given a refund, without application any overpayment made on their account under the Payroll Tax Act for an applicable year.
If the employee earns more than $5000 in a calendar year in Nunavut, tax is payable on the full amount of remuneration earned while in Nunavut. No tax is payable by an employee who normally works outside of Nunavut and does not earn more than $5000 in Nunavut. This deduction is made at the time of payment. Currently we have approximately 1,000 employers registered for the Payroll Tax. Tax is deducted at source by employers from each employee to whom the employer pays remuneration.
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