Newfoundland and Labrador maintains a favourable business tax climate. A number of credits and incentives are designed to encourage economic growth in strategic areas. See the links below for further information on specific taxes and credits.

• Types of Business Taxes
• Blank Returns
• Tax Program Registration Forms
• Links of Interest

Types of Business Taxes

• • Carbon Tax
  • Corporate Income Tax
  • Financial Corporations Capital Tax
  • Gasoline Tax
  • Health and Post Secondary Education Tax (Payroll Tax)
  • Insurance Companies Tax
  • Mining and Mineral Rights Tax
  • Retail Sales Tax on Automobile Insurance
  • Retail Sales Tax on Insurance Premiums
  • Utilities and Cable Television Tax
  • Vapour Products Tax

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Blank Returns

Note: all links below are PDFs and will open in a new window.

• Carbon Industrial Facilities (Emitter) Tax (160 KB)
• Carbon Wholesaler Tax (160 KB)
• Financial Corporations Capital Tax – Regular (1.2 MB)
• Financial Corporations Capital Tax – Annual (2.2 MB)
• Gasoline Wholesaler Tax (1.2 MB)
• Gasoline Retailer Tax – Schedule F (632 KB)
• Gasoline Retailer Tax – Schedule A (254 KB)
• Health and Post Secondary Education Tax – Regular (1.2 MB)
• IFTA Return (4.2 MB)
• Insurance Companies – Annual (1.2 MB)
• Insurance Companies – Installment (1.2 MB)
• Parimutuel Tax (1.1 MB)
• Sales Tax on Insurance Premiums (1.2 MB)
• Tobacco Tax – Manufacturer (3.2 MB)
• Tobacco Tax – Wholesaler Accountable (1.5 MB)
• Tobacco Tax – Wholesaler Non Accountable (332 KB)
• Utilities and Cable Television Companies Tax (1.2 MB)
• Vapour Products Retailer Return

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Tax Program Registration Forms

• Gasoline Wholesaler Application 2024
• Gasoline Retailer Tax (92 KB)
• Health and Post Secondary Education Tax (Payroll Tax) (96 KB)
  • Deduction Allocation Agreement (21 KB)
• IFTA Application (401 KB)
• Insurance Companies Tax (98 KB)
• Insurance Premiums Tax (96 KB)
• Mining and Mineral Rights Tax (92 KB)
• Parimutuel Tax (91 KB)
• Tobacco Tax
• Tobacco Tax Retailer (90 KB)
• Utilities and Cable Television Companies Tax (89 KB)
• Vapour Products Tax – Wholesaler and Retailer Licence Application (566 KB)

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Links of Interest

• Tax e-Filing
• Tax Credits, Incentives and Benefits, Dept. of Finance
• Economic Diversification and Growth Enterprises Program, Dept. of Industry, Energy and Technology
• Independent Tax Review

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For more information about corporate income taxes in Newfoundland and Labrador, please contact the Tax and Fiscal Policy Branch.

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