To accommodate continued growth of the organization, we have hired two new salespeople to service our most northerly locations in the Northwest Territories and Nunavut. As the organization has not previously had employees working from these jurisdictions, management would like to ensure that the payroll department is aware of the additional payroll tax that will be applicable to the new employees. You have been asked to prepare a memo to be distributed to the payroll employees providing a brief explanation of the Northwest Territories and Nunavut Payroll Tax to help ensure they are aware of this tax and the organization's obligations with respect to its remittance.