Based on the guidelines to determine if an employee is taxable under the Nunavut Payroll Tax Act.

Who pays the tax?
All employees regardless of residence as long as they earned income more than $ 5000 from work performed in or outside Nunavut for more than half of the number of days worked for an employer for the year , however the employees are liable to pay tax.

How is the Tax Calculated?
Employers are required to withhold 2% of gross remuneration paid from each employee at the time the employee is paid .

What are the special considerations for the calculation of the payroll tax for the guides brought in from Alberta, British Columbia and Québec?
If an employee’s remuneration for work performed in Nunavut exceed the $5,000 threshold …show more content…
Employees worked 15 days at the rate of $400 =$6000; If an employee’s remuneration for work performed in Nunavut will exceed the $5,000 threshold is subjected to payroll tax. However, if an employer does not withhold tax for an extended period for employees normally working outside Nunavut and were withholding the amount due in alump sum would cause extreme hardship for an employee ,the employer may apply to arrange for withholdings to be made over anumber of pay periods.

What are the reporting and remitting requirements during the year?
Because the employees are a seasonal, remittances of payroll taxes deducted from employees in a reporting period must be sending to the Department of Finance in Nunavut on or before the 20th day of the month following the end of the reporting period. What are the reporting requirements at year-end?
All remittance must be reconciled the yearly remuneration as indicated on the T4 & RL-1 must file an annual return for the year on or before February 28th of the following year. If there was no remuneration paid for employment in Nunavut for that year, a nil annual return must still be submitted. For each employee who was needed to pay pay tax, the total amount of remuneration paid on which tax is owing and the amount of tax