Bill 43
Act to Amend the Income Tax Act

The information on this page has been compiled by Ecology north

Bill 43 full text

Status: Passed



Review the Standing Committee Public hearings on August 1, 2019


Excerpt from the published text of the Bill:

The Bill amends the Income Tax Act to make changes in non-refundable tax credits claimed by multi-jurisdictional individual tax-filers, including 

  • changes that restrict the Northwest Territories pension credit to Northwest Territories residents; and
  • changes that allow full pension and dividend credits to be claimed by Northwest Territories residents with business income earned outside the Territories.

The Bill also amends the Income Tax Act to provide a cost of living offset as a mechanism for returning carbon tax revenues to Northwest Territories residents.

The Hansard is the daily printed record of the proceedings of the Legislative Assembly of the NWT
Scroll to pages 5320 and 5312 for MLA comments on Bill 43 at second reading

GNWT Documents

Early in the legislative process, the government department sponsoring the bill compiles the results of their preliminary public consultation efforts into one or more reports. These reports may include an engagement or discussion paper and a What We Heard report which are often published on a webpage with additional resources for public engagement.

Prior to the Bill being brought to Standing Committee, the department sponsoring the Bill accepts submissions from various stakeholders on the proposed content and scope of the Bill. These stakeholders include non-governmental organization, individuals, and businesses.

Ecology North
Ecology North

Expert review of Bill 43 has been provided to Ecology North by Cody Sharpe, PhD of the Northern Governance Institute:

Public submissions to the Standing Committee will be posted to this tab as they become available.

Header photo by Jennifer Broadbridge
Bottom photo by Brian Kinzie