In Canada's Nunavut Territory, a team of young researchers collecting ice core samples of glaciers are killed by a Graboid. After brushing off a tax agent, Burt Gummer and his son Travis Welker are asked by Dr. Rita Sims and young Graboid hunter Valerie McKee to investigate. Their plane is attacked by an Ass-Blaster, but Burt and Travis make it to the facility.
They learn that Arctic heat conditions have made the area prime for Graboids. Burt suspects their research neighbors at DARPA are developing bio-weapons out of the Graboids. When an Ass-Blaster attacks the facility, Burt rescues a researcher but experiences an episode and collapses. He learns that he has been infected by a parasite based on Graboid venom, from when he was inside one years earlier, and that they need to extract the antibodies from a live one to save him.
As Graboids continue to kill off researchers and staff, several members of the group try to make their way from the lab to the generator area where the pilot Mac is repairing the plane, and the facilities manager Swackhamer has created a makeshift underground electric fence. Others head for the communications tower and to turn off a drill that has automatically activated.
With his own research team attacked, Agent Cutts of DARPA joins Burt's group, revealing that his team was more interested in extracting the melted water and not fashioning bio-weapons. He agrees to Burt and Travis' conditions that the government remove the tax liens from their place in Perfection and exempt them from paying property taxes henceforth. The group eventually use a storage container to trap one of the Graboids, spearing it from the side to hold it in place, and cutting off its front tentacles.
Travis reaches in the graboid's mouth with a syringe and draws venom from its internal gland sac, which is then used to save Burt. Cutts gives the Gummers the paperwork freeing them from taxes, then they blow up the last Graboid before Cutts gets any ideas of really using it as a bio-weapon.
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