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class="vector-toc-link" href="#Direct_vs_indirect_taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Direct vs indirect taxation</span> </div> </a> <ul id="toc-Direct_vs_indirect_taxation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Licensing_fees_and_regulatory_charges" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Licensing_fees_and_regulatory_charges"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Licensing fees and regulatory charges</span> </div> </a> <ul id="toc-Licensing_fees_and_regulatory_charges-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Administration" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Administration"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Administration</span> </div> </a> <ul id="toc-Administration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_taxes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Income_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Income taxes</span> </div> </a> <button aria-controls="toc-Income_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Income taxes subsection</span> </button> <ul id="toc-Income_taxes-sublist" class="vector-toc-list"> <li id="toc-Personal_income_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Personal_income_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Personal income taxes</span> </div> </a> <ul id="toc-Personal_income_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporate_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Corporate taxes</span> </div> </a> <ul id="toc-Corporate_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-International_taxation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#International_taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>International taxation</span> </div> </a> <ul id="toc-International_taxation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payroll_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Payroll_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>Payroll taxes</span> </div> </a> <ul id="toc-Payroll_taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Consumption_taxes" 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id="toc-Estate_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>References</span> </div> </a> <ul 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screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar nomobile nowraplinks hlist"><tbody><tr><th class="sidebar-title"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">Taxation by country</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">British Virgin Islands</a></li> <li><a class="mw-selflink selflink">Canada</a></li> <li><a href="/wiki/Tax_system_in_China" class="mw-redirect" title="Tax system in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li> <li><a href="/wiki/Taxation_in_the_European_Union" class="mw-redirect" title="Taxation in the European Union">European Union</a></li></ul></td> </tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_as_percentage_of_GDP" class="mw-redirect" title="List of countries by tax revenue as percentage of GDP">Tax revenue as % of GDP</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output 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href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a class="mw-selflink selflink">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>In <a href="/wiki/Canada" title="Canada">Canada</a>, <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a> is a prerogative shared between the federal government and the various provincial and territorial legislatures. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Legislation">Legislation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=1" title="Edit section: Legislation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under the <i><a href="/wiki/Constitution_Act,_1867" title="Constitution Act, 1867">Constitution Act, 1867</a></i>, taxation powers are vested in the <a href="/wiki/Parliament_of_Canada" title="Parliament of Canada">Parliament of Canada</a> under s. 91(3) for: </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p><i>3. The raising of Money by any Mode or System of Taxation.</i></p></blockquote> <p>The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p><i>2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes.</i> </p><p>... </p> <p><i>9. Shop, Saloon, Tavern, Auctioneer, and other Licences in order to the raising of a Revenue for Provincial, Local, or Municipal Purposes.</i></p></blockquote> <p>In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as <a href="/wiki/Property_tax" title="Property tax">property tax</a>. </p><p>The powers of taxation are circumscribed by ss. 53 and 54 (both extended to the provinces by s. 90), and 125, which state: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p><b>53</b>. <i>Bills for appropriating any Part of the Public Revenue, or for imposing any Tax or Impost, shall originate in the House of Commons.</i> </p><p><b>54</b>. <i>It shall not be lawful for the House of Commons to adopt or pass any Vote, Resolution, Address, or Bill for the Appropriation of any Part of the Public Revenue, or of any Tax or Impost, to any Purpose that has not been first recommended to that House by Message of the Governor General in the Session in which such Vote, Resolution, Address, or Bill is proposed.</i> </p><p>... </p> <p><b>125</b>. <i>No Lands or Property belonging to Canada or any Province shall be liable to Taxation.</i></p></blockquote> <div class="mw-heading mw-heading2"><h2 id="Nature_of_the_taxation_power_in_Canada">Nature of the taxation power in Canada</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=2" title="Edit section: Nature of the taxation power in Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Section_125_of_the_Constitution_Act,_1867" title="Section 125 of the Constitution Act, 1867">Section 125 of the Constitution Act, 1867</a></div> <p>Since the 1930 <a href="/wiki/Supreme_Court_of_Canada" title="Supreme Court of Canada">Supreme Court of Canada</a> ruling in <i>Lawson v. Interior Tree Fruit and Vegetables Committee of Direction</i>, taxation is held to consist of the following characteristics:<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <dl><dd><ul><li>it is enforceable by law;</li> <li>imposed under the authority of the legislature;</li> <li>levied by a public body; and</li> <li>intended for a public purpose.</li></ul></dd></dl> <p>In order for a tax to be validly imposed, it must meet the requirements of s. 53 of the <i><a href="/wiki/Constitution_Act,_1867" title="Constitution Act, 1867">Constitution Act, 1867</a></i>, but the authority for such imposition may be delegated within certain limits. <a href="/wiki/John_C._Major" title="John C. Major">Major J</a> noted in <i>Re Eurig Estate</i>:<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p> In my view, the rationale underlying s. 53 is somewhat broader. The provision codifies the principle of no taxation without representation, by requiring any bill that imposes a tax to originate with the legislature. My interpretation of s. 53 does not prohibit Parliament or the legislatures from vesting any control over the details and mechanism of taxation in statutory delegates such as the Lieutenant Governor in Council. Rather, it prohibits not only the Senate, but also any other body other than the directly elected legislature, from imposing a tax on its own accord.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>This was endorsed by <a href="/wiki/Frank_Iacobucci" title="Frank Iacobucci">Iacobucci J</a> in <i>Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General)</i>, and he further stated: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p> The delegation of the imposition of a tax is constitutional if express and unambiguous language is used in making the delegation. The animating principle is that only the legislature can impose a new tax <i><a href="/wiki/Ab_initio" title="Ab initio">ab initio</a></i>. But if the legislature expressly and clearly authorizes the imposition of a tax by a delegated body or individual, then the requirements of the principle of “no taxation without representation” will be met. In such a situation, the delegated authority is not being used to impose a completely new tax, but only to impose a tax that has been approved by the legislature. The democratic principle is thereby preserved in two ways. First, the legislation expressly delegating the imposition of a tax must be approved by the legislature. Second, the government enacting the delegating legislation remains ultimately accountable to the electorate at the next general election.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup></p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Taxation_vs_regulatory_charge">Taxation vs regulatory charge</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=3" title="Edit section: Taxation vs regulatory charge"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <i>Westbank First Nation v. British Columbia Hydro and Power Authority</i>, the SCC declared that a government levy would be in <a href="/wiki/Pith_and_substance" title="Pith and substance">pith and substance</a> a tax if it was "unconnected to any form of a regulatory scheme."<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> The test for a regulatory fee set out in <i>Westbank</i> requires: </p> <dl><dd><ul><li>a complete, complex and detailed code of regulation;</li> <li>a regulatory purpose which seeks to affect some behaviour;</li> <li>the presence of actual or properly estimated costs of the regulation; and</li> <li>a relationship between the person being regulated and the regulation, where the person being regulated either benefits from, or causes the need for, the regulation.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li></ul></dd></dl> <p>In <i>620 Connaught Ltd. v. Canada (Attorney General)</i>, the <i>Westbank</i> framework was qualified to require "a relationship between the charge and the scheme itself."<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> This has resulted in situations where an imposition can be characterized as neither a valid regulatory charge nor a valid tax. In <i>Confédération des syndicats nationaux v. Canada (Attorney General)</i>, a funding scheme for <a href="/wiki/Employment_insurance" class="mw-redirect" title="Employment insurance">employment insurance</a> that was intended to be self-financing instead generated significant surpluses that were not used to reduce EI premiums in accordance with the legislation. It was therefore held to be contrary to the federal unemployment insurance power under s. 91(2A) and thus not a valid regulatory charge, and there was no clear authority in certain years for setting such excess rates, so it was not a valid tax.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Direct_vs_indirect_taxation">Direct vs indirect taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=4" title="Edit section: Direct vs indirect taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The question of whether a tax is "direct taxation" (and thus falling within provincial jurisdiction) was summarized by the <a href="/wiki/Judicial_Committee_of_the_Privy_Council" title="Judicial Committee of the Privy Council">Judicial Committee of the Privy Council</a> in <i>The Attorney General for Quebec v Reed</i>,<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> where <a href="/wiki/Roundell_Palmer,_1st_Earl_of_Selborne" title="Roundell Palmer, 1st Earl of Selborne">Lord Selborne</a> stated: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p> The question whether it is a direct or indirect tax cannot depend on those special events which may vary in particular cases; but the best general rule is to look to the time of payment; and if at the time the ultimate incidence is uncertain, then, as it appears to their Lordships, it cannot, in this view, be called direct taxation within the meaning of [s. 92(2)]...</p></blockquote> <p>"Indirect taxation" has been summarized by <a href="/wiki/Ivan_Rand" title="Ivan Rand">Rand J</a> in <i>Canadian Pacific Railway Co. v. Attorney General for Saskatchewan</i> in these words:<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p> In <i>Esquimalt</i>,<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Wilfred_Greene,_1st_Baron_Greene" class="mw-redirect" title="Wilfred Greene, 1st Baron Greene">Lord Greene</a> ... speaks of the "fundamental difference" between the "economic tendency" of an owner to try to shift the incidence of a tax and the "passing on" of the tax regarded as the hallmark of an indirect tax. In relation to commodities in commerce, I take this to lie in the agreed conceptions of economists of charges which fall into the category of accumulating items: and the question is, what taxes, through intention and expectation, are to be included in those items? If the tax is related or relateable, directly or indirectly, to a unit of the commodity or its price, imposed when the commodity is in course of being manufactured or marketed, then the tax tends to cling as a burden to the unit or the transaction presented to the market. However much, in any case, these may be actually "intended" or "expected" to be passed on, it is now settled that they are to be so treated.</p></blockquote> <p>When the definition of "direct taxation" is read with s. 92(2)'s requirement that it be levied "within the Province", it has been held that: </p> <dl><dd><ul><li>provincial taxes must fasten onto provincially located persons, property or transactions,<sup id="cite_ref-FOOTNOTEMagnet1978500_12-0" class="reference"><a href="#cite_note-FOOTNOTEMagnet1978500-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> or to extraprovincial persons conducting economic activity within the province<sup id="cite_ref-FOOTNOTEMagnet1978500–501_13-0" class="reference"><a href="#cite_note-FOOTNOTEMagnet1978500–501-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup></li> <li>they may not be levied on goods destined for export<sup id="cite_ref-FOOTNOTEMagnet1978506_14-0" class="reference"><a href="#cite_note-FOOTNOTEMagnet1978506-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></li> <li>they must not impede the flow of interprovincial trade<sup id="cite_ref-FOOTNOTEMagnet1978506_14-1" class="reference"><a href="#cite_note-FOOTNOTEMagnet1978506-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></li></ul></dd></dl> <div class="mw-heading mw-heading3"><h3 id="Licensing_fees_and_regulatory_charges">Licensing fees and regulatory charges</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=5" title="Edit section: Licensing fees and regulatory charges"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><i>Allard Contractors Ltd. v. Coquitlam (District)</i> held that: </p> <dl><dd><ul><li>provincial legislatures may charge a fee that is of an indirect nature, where it is supportable as ancillary or adhesive to a valid regulatory scheme under a provincial head of power.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup></li> <li>in <i><a href="/wiki/Obiter_dictum" title="Obiter dictum">obiter</a></i>, <a href="/wiki/G%C3%A9rard_La_Forest" title="Gérard La Forest">La Forest J</a>'s observation was cited with approval that s. 92(9) (together with the provincial powers over <a href="/wiki/Property_and_civil_rights" class="mw-redirect" title="Property and civil rights">property and civil rights</a> and matters of a local or private nature) allows for the levying of license fees even if they constitute indirect taxation.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup></li></ul></dd></dl> <div class="mw-heading mw-heading2"><h2 id="Administration">Administration</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=6" title="Edit section: Administration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Federal taxes are collected by the <a href="/wiki/Canada_Revenue_Agency" title="Canada Revenue Agency">Canada Revenue Agency</a> (CRA). Under tax collection agreements, the CRA collects and remits to the provinces: </p> <dl><dd><ul><li>provincial personal income taxes on behalf of all provinces except Quebec, through a system of unified tax returns.</li> <li>corporate taxes on behalf of all provinces except Quebec and Alberta.</li> <li>that portion of the <a href="/wiki/Harmonized_Sales_Tax" class="mw-redirect" title="Harmonized Sales Tax">Harmonized Sales Tax</a> that is in excess of the federal <a href="/wiki/Goods_and_Services_Tax_(Canada)" class="mw-redirect" title="Goods and Services Tax (Canada)">Goods and Services Tax</a> (GST) rate, with respect to the provinces that have implemented it.</li></ul></dd></dl> <p>The <a href="/wiki/Revenu_Qu%C3%A9bec" title="Revenu Québec">Agence du Revenu du Québec</a> collects the GST in Quebec on behalf of the federal government, and remits it to Ottawa. </p> <div style="float:left;border:1px solid rgb(170, 170, 170);width:100%"><div style="text-align:left; padding:1em; font-size:95%; margin:1em; background:transparent"><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:0%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:999">Creation of Departments<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>a 1<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:27.868852459016%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:999">Creation of Department of Customs and Inland Revenue<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>a 2<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:72.131147540984%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:999">Creation of Canada Customs and Revenue Agency<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>a 3<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:13.661202185792%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:998">Substitution of Commissioners for Ministers<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>a 4<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:16.393442622951%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:997">Restoration of Ministers<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>a 5<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:29.508196721311%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:997">Renaming to Department of Customs and Excise<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>a 6<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:75.409836065574%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:997">CCRA renamed as CRA<sup id="cite_ref-CBSA_23-0" class="reference"><a href="#cite_note-CBSA-23"><span class="cite-bracket">[</span>a 7<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:32.786885245902%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:996">Adoption of present name of department<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>a 8<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:75.409836065574%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:996">Transfer of border services to separate agency<sup id="cite_ref-CBSA_23-1" class="reference"><a href="#cite_note-CBSA-23"><span class="cite-bracket">[</span>a 7<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="clear:both;width:100%; padding:0px; height:3em;;border-top:1px solid #000000;;background-color:#E5E4E2;"><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ffff99;;width:27.868852459016%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:;border-left:1px solid #000000;border-right:1px solid #000000;border-bottom:1px solid #000000;"><div style="position: relative; top:1em;; font-size:0.9em">Department of Customs<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>a 9<span class="cite-bracket">]</span></a></sup></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ccffff;;width:1.6393442622951%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:;border-right:1px solid #000000;"><div style="position: relative; top:1em;; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ffccff;;width:3.2786885245902%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:;border-right:1px solid #000000;"><div style="position: relative; top:1em;; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:transparent;;width:39.344262295082%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:;border-right:1px solid #000000;"><div style="position: relative; top:2.1em;; font-size:0.9em"><a href="/wiki/Minister_of_National_Revenue_(Canada)" class="mw-redirect" title="Minister of National Revenue (Canada)">Department of National Revenue</a></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ccffcc;;width:27.868852459016%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:;border-right:1px solid #000000;"><div style="position: relative; top:1em;; font-size:0.9em"><a href="/wiki/Canada_Revenue_Agency" title="Canada Revenue Agency">Canada Revenue Agency</a></div></div></div></div><div style="clear:both;width:100%; padding:0px; height:3em;;background-color:#E5E4E2;"><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#99ff99;width:27.868852459016%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000; border-left:1px solid #000"><div style="position: relative; top:1em;; font-size:0.9em">Department of Inland Revenue<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>a 10<span class="cite-bracket">]</span></a></sup></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ccffff;;width:1.6393442622951%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em;; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ffccff;;width:3.2786885245902%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em;; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:transparent;;width:39.344262295082%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em;; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ccffcc;;width:3.2786885245902%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em;; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:#ffffcc;;width:24.590163934426%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:;border-top:1px solid #000000;border-right:1px solid #000000;"><div style="position: relative; top:1em;; font-size:0.9em"><a href="/wiki/Canada_Border_Services_Agency" title="Canada Border Services Agency">Canada Border Services Agency</a></div></div></div></div><div style="clear:both;width:100%;max-width:100%;border-top:0.1em solid black;height:1em;"></div><div id="Scale" style="clear:both;position:relative;top:-1.4em;left:-0.2em;width:100%;padding:0;height:2.5em"><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">1867</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">1887</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">1907</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">1927</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">1947</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">1967</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">1987</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">2007</div></div><div style="float:left;overflow:visible;width:10.928961748634%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">2027</div></div><div style="float:left;overflow:visible;width:0%">│<div style="font-size:86%; position:relative; left:-0.9em; overflow:visible; white-space:nowrap">2047</div></div></div><div style="clear:both; text-align:center">Timeline of Canadian federal tax administration<br /><style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width reflist-columns-3"> <ol class="references"> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text">Established by Order in Council on 1 July 1867, and given statutory basis in 1868.</span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text">Order in Council of 18 May 1918, pursuant to the <i>Public Service Rearrangement and Transfer of Duties Act</i>.</span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFBranch" class="citation web cs1">Branch, Legislative Services. <a rel="nofollow" class="external text" href="https://laws.justice.gc.ca/eng/acts/C-10.11/index.html">"Consolidated federal laws of canada, Canada Revenue Agency Act"</a>. <i>laws.justice.gc.ca</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160812060428/http://www.laws.justice.gc.ca/eng/acts/C%2D10.11/index.html">Archived</a> from the original on 12 August 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">3 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=laws.justice.gc.ca&rft.atitle=Consolidated+federal+laws+of+canada%2C+Canada+Revenue+Agency+Act&rft.aulast=Branch&rft.aufirst=Legislative+Services&rft_id=http%3A%2F%2Flaws.justice.gc.ca%2Feng%2Facts%2FC-10.11%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text">SC 50-51 Vict., c. 11</span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text">SC 60-61 Vict., c. 18</span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text">SC 11-12 Geo. V, c. 26</span> </li> <li id="cite_note-CBSA-23"><span class="mw-cite-backlink">^ <a href="#cite_ref-CBSA_23-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-CBSA_23-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBranch" class="citation web cs1">Branch, Legislative Services. <a rel="nofollow" class="external text" href="https://laws.justice.gc.ca/eng/acts/C-1.4/index.html">"Consolidated federal laws of canada, Canada Border Services Agency Act"</a>. <i>laws.justice.gc.ca</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160814085155/http://www.laws.justice.gc.ca/eng/acts/C%2D1.4/index.html">Archived</a> from the original on 14 August 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">3 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=laws.justice.gc.ca&rft.atitle=Consolidated+federal+laws+of+canada%2C+Canada+Border+Services+Agency+Act&rft.aulast=Branch&rft.aufirst=Legislative+Services&rft_id=http%3A%2F%2Flaws.justice.gc.ca%2Feng%2Facts%2FC-1.4%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text">SC 17 Geo. V, c. 34</span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text">SC 31 Vict., c. 43</span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text">SC 31 Vict., c. 49</span> </li> </ol></div></div></div></div><div style="clear:left;"></div> <div class="mw-heading mw-heading2"><h2 id="Income_taxes">Income taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=7" title="Edit section: Income taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Income_taxes_in_Canada" class="mw-redirect" title="Income taxes in Canada">Income taxes in Canada</a></div> <p>The <a href="/wiki/Parliament_of_Canada" title="Parliament of Canada">Parliament of Canada</a> entered the field with the passage of the <i>Business Profits War Tax Act, 1916</i><sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> (essentially a tax on larger businesses, chargeable on any accounting periods ending after 1914 and before 1918).<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> It was replaced in 1917 by the <i>Income War Tax Act, 1917</i><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> (covering personal and corporate income earned from 1917 onwards).<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Similar taxes were imposed by the provinces in the following years.<sup id="cite_ref-Aspects_31-0" class="reference"><a href="#cite_note-Aspects-31"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Province </th> <th width="75">Introduction of personal income tax </th> <th width="75">Introduction of corporate income tax </th> <th width="75">Tax collection assumed by federal government </th> <th width="75">Personal tax collection resumed by province </th> <th width="75">Corporate tax collection resumed by province </th> <th width="75">Corporate tax collection resumed by federal government </th></tr> <tr> <td><a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a> </td> <td>1876</td> <td>1901</td> <td>1941<sup id="cite_ref-WTRA_32-0" class="reference"><a href="#cite_note-WTRA-32"><span class="cite-bracket">[</span>it 1<span class="cite-bracket">]</span></a></sup></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Alberta" title="Alberta">Alberta</a> </td> <td>1932<sup id="cite_ref-SA1932c5_33-0" class="reference"><a href="#cite_note-SA1932c5-33"><span class="cite-bracket">[</span>it 2<span class="cite-bracket">]</span></a></sup></td> <td>1932<sup id="cite_ref-SA1932c5_33-1" class="reference"><a href="#cite_note-SA1932c5-33"><span class="cite-bracket">[</span>it 2<span class="cite-bracket">]</span></a></sup></td> <td>1941<sup id="cite_ref-WTRA_32-1" class="reference"><a href="#cite_note-WTRA-32"><span class="cite-bracket">[</span>it 1<span class="cite-bracket">]</span></a></sup></td> <td></td> <td>1981</td> <td> </td></tr> <tr> <td><a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a> </td> <td>1932</td> <td>1932</td> <td>1941<sup id="cite_ref-WTRA_32-2" class="reference"><a href="#cite_note-WTRA-32"><span class="cite-bracket">[</span>it 1<span class="cite-bracket">]</span></a></sup></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Manitoba" title="Manitoba">Manitoba</a> </td> <td>1923</td> <td>1924</td> <td>1938<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>it 3<span class="cite-bracket">]</span></a></sup></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Ontario" title="Ontario">Ontario</a> </td> <td>1936<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>it 4<span class="cite-bracket">]</span></a></sup></td> <td>1932<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>it 5<span class="cite-bracket">]</span></a></sup></td> <td>1936<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>it 6<span class="cite-bracket">]</span></a></sup></td> <td></td> <td>1947</td> <td>2009<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>it 7<span class="cite-bracket">]</span></a></sup> </td></tr> <tr> <td><a href="/wiki/Qu%C3%A9bec" class="mw-redirect" title="Québec">Québec</a> </td> <td>1939</td> <td>1932</td> <td>1940<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>it 8<span class="cite-bracket">]</span></a></sup></td> <td>1954<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>it 9<span class="cite-bracket">]</span></a></sup></td> <td>1947<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>it 10<span class="cite-bracket">]</span></a></sup></td> <td> </td></tr> <tr> <td><a href="/wiki/New_Brunswick" title="New Brunswick">New Brunswick</a> </td> <td></td> <td></td> <td>1941<sup id="cite_ref-WTRA_32-3" class="reference"><a href="#cite_note-WTRA-32"><span class="cite-bracket">[</span>it 1<span class="cite-bracket">]</span></a></sup></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Nova_Scotia" title="Nova Scotia">Nova Scotia</a> </td> <td></td> <td></td> <td>1941<sup id="cite_ref-WTRA_32-4" class="reference"><a href="#cite_note-WTRA-32"><span class="cite-bracket">[</span>it 1<span class="cite-bracket">]</span></a></sup></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Prince_Edward_Island" title="Prince Edward Island">Prince Edward Island</a> </td> <td>1894</td> <td>1894</td> <td>1938<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>it 11<span class="cite-bracket">]</span></a></sup></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Newfoundland_and_Labrador" title="Newfoundland and Labrador">Newfoundland and Labrador</a> </td> <td></td> <td></td> <td>1949</td> <td></td> <td></td> <td> </td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-columns references-column-width reflist-columns-2"> <ol class="references"> <li id="cite_note-WTRA-32"><span class="mw-cite-backlink">^ <a href="#cite_ref-WTRA_32-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-WTRA_32-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-WTRA_32-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-WTRA_32-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-WTRA_32-4"><sup><i><b>e</b></i></sup></a></span> <span class="reference-text">introduced under the Wartime Tax Rental Agreement</span> </li> <li id="cite_note-SA1932c5-33"><span class="mw-cite-backlink">^ <a href="#cite_ref-SA1932c5_33-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-SA1932c5_33-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://archive.today/20130410034823/http://www.ourfutureourpast.ca/law/page.aspx?id=2893017">"<i>The Income Tax Act</i>, SA 1932, c. 5"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.ourfutureourpast.ca/law/page.aspx?id=2893017">the original</a> on 2013-04-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Income+Tax+Act%2C+SA+1932%2C+c.+5&rft_id=http%3A%2F%2Fwww.ourfutureourpast.ca%2Flaw%2Fpage.aspx%3Fid%3D2893017&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text">SM 1937, c. 43; SM 1937–38, c. 39</span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text">SO 1936, c. 1</span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text">SO 1932, c. 8</span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text">SO 1936, c. 1, s. 76, subsequently authorized by <a href="/wiki/Order_in_Council" title="Order in Council">Order in Council</a> P.C. 1081 of May 14, 1937</span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/prv/on/trnstx-eng.html">"Ontario transitional tax debits and credits"</a>. <a href="/wiki/Canada_Revenue_Agency" title="Canada Revenue Agency">Canada Revenue Agency</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130514004806/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/prv/on/trnstx-eng.html">Archived</a> from the original on 2013-05-14<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Ontario+transitional+tax+debits+and+credits&rft.pub=Canada+Revenue+Agency&rft_id=http%3A%2F%2Fwww.cra-arc.gc.ca%2Ftx%2Fbsnss%2Ftpcs%2Fcrprtns%2Fprv%2Fon%2Ftrnstx-eng.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><i><a rel="nofollow" class="external text" href="https://www.bibliotheque.assnat.qc.ca/DepotNumerique_v2/AffichageFichier.aspx?idf=119284">Loi de l'impôt de Québec sur le revenu</a></i>, SQ 1940, c. 16 </span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><i><a rel="nofollow" class="external text" href="https://www.bibliotheque.assnat.qc.ca/DepotNumerique_v2/AffichageFichier.aspx?idf=115580">Provincial Income Tax Act</a></i>, SQ 1953-54, c. 17 </span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><i><a rel="nofollow" class="external text" href="https://www.bibliotheque.assnat.qc.ca/DepotNumerique_v2/AffichageFichier.aspx?idf=118436">Corporation Tax Act</a></i>, SQ 1947, c. 33 </span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text">SPEI 1937, c. 18; SPEI 1938, c. 10</span> </li> </ol></div> <p>Municipal income taxes existed as well in certain municipalities, but such taxation powers were gradually abolished as the provinces established their own collection régimes, and none survived the <a href="/wiki/Second_World_War" class="mw-redirect" title="Second World War">Second World War</a>, as a consequence of the Wartime Tax Rental Agreements. </p> <dl><dd><ul><li>From 1850, municipal councils in Ontario possessed authority to levy taxes on income, where such amount was greater than the value of a taxpayer's <a href="/wiki/Personal_property" title="Personal property">personal property</a>.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> The personal property limitation was removed with the passage of the <i>Assessment Act</i> in 1904.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> By 1936, some 200 councils ranging in size from <a href="/wiki/Toronto" title="Toronto">Toronto</a> to <a href="/wiki/Blenheim,_Ontario" title="Blenheim, Ontario">Blenheim Township</a> were collecting such taxes.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Toronto" title="Toronto">Toronto</a> levied personal income taxes until 1936, and corporate income taxes until 1944.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup></li> <li>From 1855 to 1870, and once more from 1939,<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> income tax was imposed on residents of <a href="/wiki/Quebec_City" title="Quebec City">Quebec City</a>.<sup id="cite_ref-FOOTNOTEGillespie1995263_48-0" class="reference"><a href="#cite_note-FOOTNOTEGillespie1995263-48"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> In 1935, a municipal income tax was imposed on the income of individuals resident or doing business in <a href="/wiki/Montreal" title="Montreal">Montreal</a> and the municipalities of the <a href="/wiki/Montreal_Metropolitan_Commission" title="Montreal Metropolitan Commission">Montreal Metropolitan Commission</a>.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> Similar income taxes were also imposed in <a href="/wiki/Sherbrooke" title="Sherbrooke">Sherbrooke</a> from 1886 to 1912, in <a href="/wiki/Sorel-Tracy" title="Sorel-Tracy">Sorel</a> from 1889, and <a href="/wiki/Hull,_Quebec" title="Hull, Quebec">Hull</a> from 1893.<sup id="cite_ref-FOOTNOTEGillespie1995263_48-1" class="reference"><a href="#cite_note-FOOTNOTEGillespie1995263-48"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup></li> <li>In Prince Edward Island, <a href="/wiki/Summerside,_Prince_Edward_Island" title="Summerside, Prince Edward Island">Summerside</a> had an income tax from 1870 to 1880, and <a href="/wiki/Charlottetown" title="Charlottetown">Charlottetown</a> imposed one from 1880 to 1888.<sup id="cite_ref-FOOTNOTEGillespie1995262_50-0" class="reference"><a href="#cite_note-FOOTNOTEGillespie1995262-50"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup></li> <li>While Nova Scotia permitted municipal income tax in 1835, <a href="/wiki/Halifax_(former_city)" class="mw-redirect" title="Halifax (former city)">Halifax</a> was the first municipality to levy one in 1849.<sup id="cite_ref-FOOTNOTEGillespie1995262_50-1" class="reference"><a href="#cite_note-FOOTNOTEGillespie1995262-50"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup></li> <li>New Brunswick allowed the collection of income taxes in 1831.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> However, serious enforcement did not begin until 1849, but it was only in 1908 when all municipalities in the province were required to collect it.<sup id="cite_ref-FOOTNOTEGillespie1995262_50-2" class="reference"><a href="#cite_note-FOOTNOTEGillespie1995262-50"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup></li></ul></dd></dl> <div class="mw-heading mw-heading3"><h3 id="Personal_income_taxes">Personal income taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=8" title="Edit section: Personal income taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Both the federal and provincial governments have imposed <a href="/wiki/Income_tax" title="Income tax">income taxes</a> on individuals, and these are the most significant sources of revenue for those levels of government accounting for over 45% of tax revenue. The federal government charges the bulk of income taxes with the provinces charging a somewhat lower percentage, except in Quebec. Income taxes throughout Canada are <a href="/wiki/Progressive_taxation" class="mw-redirect" title="Progressive taxation">progressive</a> with the high income residents paying a higher percentage than the low income.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p>Where income is earned in the form of a <a href="/wiki/Capital_gain" title="Capital gain">capital gain</a>, only half of the gain is included in income for tax purposes; the other half is not taxed. </p><p>Settlements and legal damages are generally not taxable, even in circumstances where damages (other than unpaid wages) arise as a result of breach of contract in an employment relationship.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p><p>Federal and provincial income tax rates are shown at Canada Revenue Agency's website. </p><p>Personal income tax can be deferred in a <a href="/wiki/Registered_Retirement_Savings_Plan" class="mw-redirect" title="Registered Retirement Savings Plan">Registered Retirement Savings Plan</a> (RRSP) (which may include mutual funds and other financial instruments) that are intended to help individuals save for their retirement. <a href="/wiki/Tax-Free_Savings_Account" class="mw-redirect" title="Tax-Free Savings Account">Tax-Free Savings Accounts</a> allow people to hold financial instruments without taxation on the income earned. </p> <div class="mw-heading mw-heading3"><h3 id="Corporate_taxes">Corporate taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=9" title="Edit section: Corporate taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Corporate_tax_in_Canada" title="Corporate tax in Canada">Corporate tax in Canada</a></div> <p>Companies and corporations pay <a href="/wiki/Corporate_tax_in_Canada" title="Corporate tax in Canada">corporate tax</a> on profit income and on <a href="/wiki/Capital_(economics)" title="Capital (economics)">capital</a>. These make up a relatively small portion of total tax revenue. Tax is paid on corporate income at the corporate level before it is distributed to individual shareholders as <a href="/wiki/Dividend" title="Dividend">dividends</a>. A tax credit is provided to individuals who receive dividend to reflect the tax paid at the corporate level. This credit does not eliminate double taxation of this income completely, however, resulting in a higher level of tax on dividend income than other types of income. (Where income is earned in the form of a <a href="/wiki/Capital_gain" title="Capital gain">capital gain</a>, only half of the gain is included in income for tax purposes; the other half is not taxed.) </p><p>Corporations may deduct the cost of capital following <a href="/wiki/Capital_Cost_Allowance" title="Capital Cost Allowance">capital cost allowance</a> regulations. The Supreme Court of Canada has interpreted the Capital Cost Allowance in a fairly broad manner, allowing deductions on property which was owned for a very brief period of time,<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> and property which is leased back to the vendor from which it originated.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p><p>Starting in 2002, several large companies converted into "income trusts" in order to reduce or eliminate their income tax payments, making the trust sector the <a href="/wiki/Income_trust#Canada" title="Income trust">fastest-growing in Canada</a> as of 2005<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Canada&action=edit">[update]</a></sup>. Conversions were largely halted on October 31, 2006, when Finance Minister <a href="/wiki/Jim_Flaherty" title="Jim Flaherty">Jim Flaherty</a> announced that new income trusts would be subject to a tax system similar to that of corporations, and that these rules would apply to existing income trusts after 2011. </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Income_trust" title="Income trust">Income trust</a></div> <p>Capital tax is a tax charged on a corporation's taxable capital. Taxable capital is the amount determined under Part 1.3 of the Income Tax Act (Canada) plus accumulated other comprehensive income. </p><p>On January 1, 2006, capital tax was eliminated at the federal level. Some provinces continued to charge corporate capital taxes, but effective July 1, 2012, provinces have stopped levying corporation capital taxes. In Ontario the corporate capital tax was eliminated July 1, 2010 for all corporations, although it was eliminated effective January 1, 2007, for Ontario corporations primarily engaged in manufacturing or resource activities. In British Columbia the corporate capital tax was eliminated as of April 1, 2010. </p><p>From 1932<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> until 1951,<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> Canadian companies were able to file <a href="/wiki/Tax_consolidation" title="Tax consolidation">consolidated tax returns</a>, but this was repealed with the introduction of the business loss carryover rules.<sup id="cite_ref-Donnelly_58-0" class="reference"><a href="#cite_note-Donnelly-58"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> In 2010, the <a href="/wiki/Department_of_Finance_Canada" title="Department of Finance Canada">Department of Finance</a> launched consultations to investigate whether corporate taxation on a group basis should be reintroduced.<sup id="cite_ref-Donnelly_58-1" class="reference"><a href="#cite_note-Donnelly-58"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> As no consensus was reached in such consultations, it was announced in the 2013 Budget that moving to a formal system of corporate group taxation was not a priority at this time.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="International_taxation">International taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=10" title="Edit section: International taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Canadian residents and corporations pay income taxes based on their world-wide income. Canadians are in principle protected against double taxation receiving income from certain countries which gave agreements with Canada through the foreign tax credit, which allows taxpayers to deduct from their Canadian income tax otherwise payable from the income tax paid in other countries. A citizen who is currently not a resident of Canada may petition the CRA to change her or his status so that income from outside Canada is not taxed. </p><p>Non-residents of Canada with taxable earnings in Canada (e.g. rental income and property disposition income) are required to pay Canadian income tax on these amounts. Rents paid to non-residents are subject to a 25% withholding tax on the “gross rents”, which is required to be withheld and remitted to Canada Revenue Agency (“CRA”) by the payer (i.e. the Canadian agent of the non-resident, or if there is no agent, the renter of the property) each time rental receipts are paid or credited to the account of the non-resident by the payer. If the payer does not remit the required withholding taxes by the 15th day following the month of payment to the non-resident, the payer will be subject to penalties and interest on the unpaid amounts.<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Payroll_taxes">Payroll taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=11" title="Edit section: Payroll taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Employers are required to remit various types of payroll taxes to the different jurisdictions they operate in: </p> <table class="wikitable"> <tbody><tr> <th>Jurisdiction</th> <th>Type </th></tr> <tr valign="top"> <td>Federal </td> <td> <ul><li><a href="/wiki/Canada_Pension_Plan" title="Canada Pension Plan">Canada Pension Plan</a></li> <li><a href="/wiki/Employment_Insurance" class="mw-redirect" title="Employment Insurance">Employment Insurance</a></li></ul> </td></tr> <tr valign="top"> <td>Ontario </td> <td>Employer Health Tax<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </td></tr> <tr valign="top"> <td>Quebec </td> <td> <ul><li><a href="/wiki/Quebec_Pension_Plan" class="mw-redirect" title="Quebec Pension Plan">Quebec Pension Plan</a><sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup></li> <li>Quebec Parental Insurance Plan<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup></li> <li>Workforce Skills Development and Recognition Fund<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup></li> <li>Compensation Tax<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup></li></ul> </td></tr> <tr> <td>BC </td> <td>Employers Health Tax <sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </td></tr> <tr valign="top"> <td>All provinces </td> <td><a href="/wiki/Workers%27_compensation" title="Workers' compensation">Workers' compensation</a> premiums </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Consumption_taxes">Consumption taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=12" title="Edit section: Consumption taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Sales_taxes">Sales taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=13" title="Edit section: Sales taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Sales_taxes_in_Canada" title="Sales taxes in Canada">Sales taxes in Canada</a></div> <p>The federal government levies a <a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a> of 5%, called the <a href="/wiki/Goods_and_Services_Tax_(Canada)" class="mw-redirect" title="Goods and Services Tax (Canada)">Goods and Services Tax</a> (GST), and, in five provinces, the <a href="/wiki/Harmonized_Sales_Tax" class="mw-redirect" title="Harmonized Sales Tax">Harmonized Sales Tax</a> (HST). The provinces of <a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a>, <a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a>, and <a href="/wiki/Manitoba" title="Manitoba">Manitoba</a> levy a retail sales tax, and <a href="/wiki/Quebec" title="Quebec">Quebec</a> levies its own value-added tax, which is called the <a href="/wiki/Quebec_Sales_Tax" class="mw-redirect" title="Quebec Sales Tax">Quebec Sales Tax</a>. The province of <a href="/wiki/Alberta" title="Alberta">Alberta</a> and the territories of <a href="/wiki/Nunavut" title="Nunavut">Nunavut</a>, <a href="/wiki/Yukon" title="Yukon">Yukon</a>, and <a href="/wiki/Northwest_Territories" title="Northwest Territories">Northwest Territories</a> do not levy sales taxes of their own. </p><p>Retail sales taxes were introduced in the various provinces on these dates:<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Aspects_31-1" class="reference"><a href="#cite_note-Aspects-31"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <caption>Evolution of sales tax régimes by jurisdiction </caption> <tbody><tr> <th>Province </th> <th width="75">Introduction of PST </th> <th width="75">Initial PST rate </th> <th width="75">Last PST rate </th> <th width="75">PST repealed </th> <th width="75">Conversion to HST </th> <th width="75">Conversion to QST </th> <th width="75">Reversion to PST </th></tr> <tr> <td><a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a> </td> <td>1948</td> <td>3%</td> <td>7%</td> <td></td> <td>2010</td> <td></td> <td>2013 </td></tr> <tr> <td><a href="/wiki/Alberta" title="Alberta">Alberta</a> </td> <td>1936<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>a 1<span class="cite-bracket">]</span></a></sup></td> <td>2%</td> <td>2%</td> <td>1937<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>a 2<span class="cite-bracket">]</span></a></sup></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a><sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>a 3<span class="cite-bracket">]</span></a></sup> </td> <td>1937</td> <td>2%</td> <td>6%</td> <td></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Manitoba" title="Manitoba">Manitoba</a> </td> <td>1964<sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>a 4<span class="cite-bracket">]</span></a></sup></td> <td>5%</td> <td>7%</td> <td></td> <td></td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Ontario" title="Ontario">Ontario</a><sup id="cite_ref-73" class="reference"><a href="#cite_note-73"><span class="cite-bracket">[</span>a 5<span class="cite-bracket">]</span></a></sup> </td> <td>1961</td> <td>3%</td> <td>8%</td> <td></td> <td>2010</td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Qu%C3%A9bec" class="mw-redirect" title="Québec">Québec</a> </td> <td>1940<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>a 6<span class="cite-bracket">]</span></a></sup></td> <td>2%</td> <td>9.5%</td> <td></td> <td></td> <td>2012</td> <td> </td></tr> <tr> <td><a href="/wiki/New_Brunswick" title="New Brunswick">New Brunswick</a> </td> <td>1950</td> <td>4%</td> <td>11%</td> <td></td> <td>1997</td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Nova_Scotia" title="Nova Scotia">Nova Scotia</a> </td> <td>1959</td> <td>3%</td> <td>11%</td> <td></td> <td>1997</td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Prince_Edward_Island" title="Prince Edward Island">Prince Edward Island</a><sup id="cite_ref-75" class="reference"><a href="#cite_note-75"><span class="cite-bracket">[</span>a 7<span class="cite-bracket">]</span></a></sup> </td> <td>1960</td> <td>4%</td> <td>10%</td> <td></td> <td>2013</td> <td></td> <td> </td></tr> <tr> <td><a href="/wiki/Newfoundland_and_Labrador" title="Newfoundland and Labrador">Newfoundland and Labrador</a> </td> <td>1950</td> <td>3%</td> <td>12%</td> <td></td> <td>1997</td> <td></td> <td> </td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-columns references-column-width reflist-columns-2"> <ol class="references"> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://archive.today/20130410033108/http://www.ourfutureourpast.ca/law/page.aspx?id=2912389">"<i>Ultimate Purchasers Tax Act</i>, SA 1936, c. 7"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.ourfutureourpast.ca/law/page.aspx?id=2912389">the original</a> on 2013-04-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Ultimate+Purchasers+Tax+Act%2C+SA+1936%2C+c.+7&rft_id=http%3A%2F%2Fwww.ourfutureourpast.ca%2Flaw%2Fpage.aspx%3Fid%3D2912389&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-70"><span class="mw-cite-backlink"><b><a href="#cite_ref-70">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://archive.today/20130410032715/http://www.ourfutureourpast.ca/law/page.aspx?id=2968591">"<i>An Act to amend the Ultimate Purchasers Tax Act</i>, SA 1937 (2nd Session), c. 6"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.ourfutureourpast.ca/law/page.aspx?id=2968591">the original</a> on 2013-04-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=An+Act+to+amend+the+Ultimate+Purchasers+Tax+Act%2C+SA+1937+%282nd+Session%29%2C+c.+6&rft_id=http%3A%2F%2Fwww.ourfutureourpast.ca%2Flaw%2Fpage.aspx%3Fid%3D2968591&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-71"><span class="mw-cite-backlink"><b><a href="#cite_ref-71">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://esask.uregina.ca/entry/taxation.html">"Taxation"</a>. Encyclopedia of Saskatchewan. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130525114808/http://esask.uregina.ca/entry/taxation.html">Archived</a> from the original on 2013-05-25<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Taxation&rft.pub=Encyclopedia+of+Saskatchewan&rft_id=http%3A%2F%2Fesask.uregina.ca%2Fentry%2Ftaxation.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-72"><span class="mw-cite-backlink"><b><a href="#cite_ref-72">^</a></b></span> <span class="reference-text">originally a Revenue Tax charged on a select list of supplies, replaced by a more general retail sales tax in 1967 - <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://archive.org/stream/reporttaxation03onta#page/212/mode/2up"><i>Ontario Committee on Taxation</i></a>. Vol. III. 1967. pp. 212–213. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160312085228/https://archive.org/stream/reporttaxation03onta#page/212/mode/2up">Archived</a> from the original on 2016-03-12<span class="reference-accessdate">. Retrieved <span class="nowrap">2016-02-26</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Ontario+Committee+on+Taxation&rft.pages=212-213&rft.date=1967&rft_id=https%3A%2F%2Farchive.org%2Fstream%2Freporttaxation03onta%23page%2F212%2Fmode%2F2up&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-73"><span class="mw-cite-backlink"><b><a href="#cite_ref-73">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130319064948/http://www.fin.gov.on.ca/en/tax/rst/rates.html">"Retail Sales Tax"</a>. Ministry of Finance (Ontario). Archived from <a rel="nofollow" class="external text" href="http://www.fin.gov.on.ca/en/tax/rst/rates.html">the original</a> on 2013-03-19<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Retail+Sales+Tax&rft.pub=Ministry+of+Finance+%28Ontario%29&rft_id=http%3A%2F%2Fwww.fin.gov.on.ca%2Fen%2Ftax%2Frst%2Frates.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-74"><span class="mw-cite-backlink"><b><a href="#cite_ref-74">^</a></b></span> <span class="reference-text">Quebec municipalities, beginning with Montreal in 1935 (SQ 1935, ch. 112), levied their own sales tax at the rate of 2%, which continued until 1964.</span> </li> <li id="cite_note-75"><span class="mw-cite-backlink"><b><a href="#cite_ref-75">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130412171245/http://www.taxandland.pe.ca/index.php3?number=1005085&lang=E">"Revenue Tax Rate History"</a>. Department of Finance, Energy and Municipal Affairs (PEI). Archived from <a rel="nofollow" class="external text" href="http://www.taxandland.pe.ca/index.php3?number=1005085&lang=E">the original</a> on 2013-04-12<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue+Tax+Rate+History&rft.pub=Department+of+Finance%2C+Energy+and+Municipal+Affairs+%28PEI%29&rft_id=http%3A%2F%2Fwww.taxandland.pe.ca%2Findex.php3%3Fnumber%3D1005085%26lang%3DE&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading4"><h4 id="Current_sales_tax_rates">Current sales tax rates</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=14" title="Edit section: Current sales tax rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable"> <caption>Current sales tax rates by jurisdiction<sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>b 1<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th>Province </th> <th width="75">HST </th> <th width="75">GST </th> <th width="75">PST </th> <th width="75">Total Tax </th></tr> <tr> <td><a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a> </td> <td></td> <td>5%</td> <td>7%</td> <td>12% </td></tr> <tr> <td><a href="/wiki/Alberta" title="Alberta">Alberta</a> </td> <td></td> <td>5%</td> <td></td> <td>5% </td></tr> <tr> <td><a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a> </td> <td></td> <td>5%</td> <td>6%</td> <td>11% </td></tr> <tr> <td><a href="/wiki/Manitoba" title="Manitoba">Manitoba</a> </td> <td></td> <td>5%</td> <td>7%</td> <td>12% </td></tr> <tr> <td><a href="/wiki/Ontario" title="Ontario">Ontario</a> </td> <td>13%</td> <td></td> <td></td> <td>13% </td></tr> <tr> <td><a href="/wiki/Qu%C3%A9bec" class="mw-redirect" title="Québec">Québec</a> </td> <td></td> <td>5%</td> <td>9.975%<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>b 2<span class="cite-bracket">]</span></a></sup></td> <td>14.975% </td></tr> <tr> <td><a href="/wiki/New_Brunswick" title="New Brunswick">New Brunswick</a> </td> <td>15%</td> <td></td> <td></td> <td>15% </td></tr> <tr> <td><a href="/wiki/Nova_Scotia" title="Nova Scotia">Nova Scotia</a> </td> <td>15%</td> <td></td> <td></td> <td>15% </td></tr> <tr> <td><a href="/wiki/Prince_Edward_Island" title="Prince Edward Island">Prince Edward Island</a> </td> <td>15%</td> <td></td> <td></td> <td>15% </td></tr> <tr> <td><a href="/wiki/Newfoundland_and_Labrador" title="Newfoundland and Labrador">Newfoundland and Labrador</a> </td> <td>15%</td> <td></td> <td></td> <td>15% </td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-columns references-column-width reflist-columns-2"> <ol class="references"> <li id="cite_note-76"><span class="mw-cite-backlink"><b><a href="#cite_ref-76">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rts-eng.html">"GST/HST rates"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130402063242/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rts-eng.html">Archived</a> from the original on 2013-04-02<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-04-03</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=GST%2FHST+rates&rft_id=http%3A%2F%2Fwww.cra-arc.gc.ca%2Ftx%2Fbsnss%2Ftpcs%2Fgst-tps%2Frts-eng.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-77"><span class="mw-cite-backlink"><b><a href="#cite_ref-77">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130515154436/http://www.revenuquebec.ca/en/entreprise/taxes/tvq_tps/historique-taux-tps-tvq.aspx">"Tables of GST and QST Rates"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.revenuquebec.ca/en/entreprise/taxes/tvq_tps/historique-taux-tps-tvq.aspx">the original</a> on 2013-05-15<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-04-03</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tables+of+GST+and+QST+Rates&rft_id=http%3A%2F%2Fwww.revenuquebec.ca%2Fen%2Fentreprise%2Ftaxes%2Ftvq_tps%2Fhistorique-taux-tps-tvq.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading3"><h3 id="Excise_taxes">Excise taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=15" title="Edit section: Excise taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Motor_fuel_taxes_in_Canada" title="Motor fuel taxes in Canada">Motor fuel taxes in Canada</a></div> <p>Both the federal and provincial governments impose <a href="/wiki/Excise_tax" class="mw-redirect" title="Excise tax">excise taxes</a> on <a href="/wiki/Elasticity_(economics)" title="Elasticity (economics)">inelastic</a> goods such as <a href="/wiki/Cigarette" title="Cigarette">cigarettes</a>, <a href="/wiki/Gasoline" title="Gasoline">gasoline</a>, <a href="/wiki/Alcohol_(drug)" title="Alcohol (drug)">alcohol</a>, and for vehicle <a href="/wiki/Air_conditioners" class="mw-redirect" title="Air conditioners">air conditioners</a>. Canada has some of the highest rates of taxes on cigarettes and alcohol in the world, constituting a substantial share of the retail total price of cigarettes and alcohol paid by consumers. These are sometimes referred to as <a href="/wiki/Sin_tax" title="Sin tax">sin taxes</a>. It is generally accepted that higher prices help deter consumption of these items, which increase <a href="/wiki/Health_care_costs" class="mw-redirect" title="Health care costs">health care costs</a> stemming from their use. </p><p>The vehicle air conditioner tax is currently set at $100 per air conditioning unit. </p> <table class="wikitable"> <caption>Year for introduction of taxes on motor fuels<sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>g 1<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th>Jurisdiction</th> <th>Fuel tax</th> <th><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon tax</a></th> <th>Local fuel tax </th></tr> <tr> <td>Federal </td> <td>1975<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>g 2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>g 3<span class="cite-bracket">]</span></a></sup> </td> <td> </td> <td> </td></tr> <tr valign="top"> <td>British Columbia </td> <td>1923 </td> <td>2008<sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>g 4<span class="cite-bracket">]</span></a></sup> </td> <td> <dl><dd>1999 (<a href="/wiki/Metro_Vancouver" class="mw-redirect" title="Metro Vancouver">Metro Vancouver</a>)</dd> <dd>2010 (<a href="/wiki/Capital_Regional_District" title="Capital Regional District">Capital Regional District</a>)</dd></dl> </td></tr> <tr> <td>Alberta </td> <td>1922 </td> <td>2017 <sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </td> <td> </td></tr> <tr> <td>Saskatchewan </td> <td>1928 </td> <td> </td> <td> </td></tr> <tr> <td>Manitoba </td> <td>1923 </td> <td> </td> <td> </td></tr> <tr> <td>Ontario </td> <td>1925<sup id="cite_ref-83" class="reference"><a href="#cite_note-83"><span class="cite-bracket">[</span>g 5<span class="cite-bracket">]</span></a></sup> </td> <td>2017 <sup id="cite_ref-84" class="reference"><a href="#cite_note-84"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </td> <td> </td></tr> <tr> <td>Quebec </td> <td>1924 </td> <td>2007<sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>g 6<span class="cite-bracket">]</span></a></sup> </td> <td> <dl><dd>1996 (<a href="/wiki/Montreal_Metropolitan_Community" class="mw-redirect" title="Montreal Metropolitan Community">Montreal Metropolitan Community</a>)</dd></dl> </td></tr> <tr> <td>New Brunswick </td> <td>1926 </td> <td> </td> <td> </td></tr> <tr> <td>Nova Scotia </td> <td>1926 </td> <td> </td> <td> </td></tr> <tr> <td>Prince Edward Island </td> <td>1924 </td> <td> </td> <td> </td></tr> <tr> <td>Newfoundland </td> <td>before Confederation </td> <td> </td> <td> </td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-columns references-column-width reflist-columns-2"> <ol class="references"> <li id="cite_note-78"><span class="mw-cite-backlink"><b><a href="#cite_ref-78">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://archive.org/stream/reporttaxation03onta#page/248/mode/2up"><i>Report of the Ontario Committee on Taxation</i></a>. Vol. III. 1967. p. 249. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160312085228/https://archive.org/stream/reporttaxation03onta#page/248/mode/2up">Archived</a> from the original on 2016-03-12<span class="reference-accessdate">. Retrieved <span class="nowrap">2016-02-26</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Report+of+the+Ontario+Committee+on+Taxation&rft.pages=249&rft.date=1967&rft_id=https%3A%2F%2Farchive.org%2Fstream%2Freporttaxation03onta%23page%2F248%2Fmode%2F2up&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text">During 1941–1947, there had been a temporary excise tax in effect.</span> </li> <li id="cite_note-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-80">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1">"Partial Text of Tax and Tariff Proposals made in Ilsley Budget". <i><a href="/wiki/Ottawa_Citizen" title="Ottawa Citizen">Ottawa Citizen</a></i>. 30 April 1941.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Ottawa+Citizen&rft.atitle=Partial+Text+of+Tax+and+Tariff+Proposals+made+in+Ilsley+Budget&rft.date=1941-04-30&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-81"><span class="mw-cite-backlink"><b><a href="#cite_ref-81">^</a></b></span> <span class="reference-text"><i>Carbon Tax Act</i>, SBC 2008, c. 40</span> </li> <li id="cite_note-83"><span class="mw-cite-backlink"><b><a href="#cite_ref-83">^</a></b></span> <span class="reference-text"><i>The Gasoline Tax Act</i>, SO 1925, c. 28</span> </li> <li id="cite_note-85"><span class="mw-cite-backlink"><b><a href="#cite_ref-85">^</a></b></span> <span class="reference-text"><i>An Act respecting the implementation of the Québec Energy Strategy and amending various legislative provisions</i>, 2006, c. 46</span> </li> </ol></div> <p>At the federal level, Canada has imposed other excise taxes in the past: </p> <dl><dd><ul><li>From 1915 to 1953, on the issue of cheques and other commercial paper.<sup id="cite_ref-86" class="reference"><a href="#cite_note-86"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup></li> <li>From 1920 to 1927, on advances of money<sup id="cite_ref-87" class="reference"><a href="#cite_note-87"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup></li> <li>From 1920 to 1953, on the transfer of securities.<sup id="cite_ref-88" class="reference"><a href="#cite_note-88"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> Initially applying to shares,<sup id="cite_ref-89" class="reference"><a href="#cite_note-89"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> it was extended to cover bonds and related items in 1922.<sup id="cite_ref-90" class="reference"><a href="#cite_note-90"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup></li> <li>From 1923 to 1926, on the issue of receipts.<sup id="cite_ref-91" class="reference"><a href="#cite_note-91"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup></li></ul></dd></dl> <div class="mw-heading mw-heading2"><h2 id="Capital_gains_tax">Capital gains tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=16" title="Edit section: Capital gains tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A <a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains tax</a> was first introduced in Canada by <a href="/wiki/Pierre_Trudeau" title="Pierre Trudeau">Pierre Trudeau</a> and his finance minister <a href="/wiki/Edgar_Benson" title="Edgar Benson">Edgar Benson</a> in the <a href="/wiki/1971_Canadian_federal_budget" title="1971 Canadian federal budget">1971 Canadian federal budget</a>.<sup id="cite_ref-:LeaderPost_92-0" class="reference"><a href="#cite_note-:LeaderPost-92"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p><p>Some exceptions apply, such as selling one's primary residence which may be exempt from taxation.<sup id="cite_ref-93" class="reference"><a href="#cite_note-93"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> Capital gains made by investments in a <a href="/wiki/Tax-Free_Savings_Account" class="mw-redirect" title="Tax-Free Savings Account">Tax-Free Savings Account</a> (TFSA) are not taxed. </p><p>Since the <a href="/wiki/2013_Canadian_federal_budget" title="2013 Canadian federal budget">2013 budget</a>, interest can no longer be claimed as a capital gain. The formula is the same for capital losses and these can be carried forward indefinitely to offset future years' capital gains; capital losses not used in the current year can also be carried back to the previous three tax years to offset capital gains tax paid in those years. </p><p>If one's income is primarily derived from capital gains then it may not qualify for the 50% multiplier and will instead be taxed at the full income tax rate.<sup id="cite_ref-94" class="reference"><a href="#cite_note-94"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-95" class="reference"><a href="#cite_note-95"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> CRA has a number of criteria to determine whether this will be the case. </p><p>For corporations as for individuals, 50% of realized capital gains are taxable. The net taxable capital gains (which can be calculated as 50% of total capital gains minus 50% of total capital losses) are subject to income tax at normal corporate tax rates. If more than 50% of a small business's income is derived from specified investment business activities (which include income from capital gains) they are not permitted to claim the small business deduction. </p><p>Capital gains earned on income in a <a href="/wiki/Registered_Retirement_Savings_Plan" class="mw-redirect" title="Registered Retirement Savings Plan">Registered Retirement Savings Plan</a> are not taxed at the time the gain is realized (i.e. when the holder sells a stock that has appreciated inside of their RRSP) but they are taxed when the funds are withdrawn from the registered plan (usually after being converted to a Registered Income Fund at the age of 71.) These gains are then taxed at the individual's full marginal rate. </p><p>Capital gains earned on income in a TFSA are not taxed at the time the gain is realized. Any money withdrawn from a TFSA, including capital gains, are also not taxed. </p><p>Unrealized capital gains are not taxed. </p> <div class="mw-heading mw-heading3"><h3 id="Capital_Gains_on_a_Primary_Residence">Capital Gains on a Primary Residence</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=17" title="Edit section: Capital Gains on a Primary Residence"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Primary residences are exempt from capital gains. Any gains from selling a primary residence will not be considered a capital gain for taxation purposes.<sup id="cite_ref-:0_96-0" class="reference"><a href="#cite_note-:0-96"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> Any losses are also not considered, and cannot be used to offset previous, current, or future capital gains. </p><p>If a property is designated as a primary residence for only a part of the time held, the exemption will only apply to any price appreciation or loss during the time it was a primary residence.<sup id="cite_ref-:0_96-1" class="reference"><a href="#cite_note-:0-96"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> Usually, any price appreciation or loss at the time of sale will be divided evenly across the time the property was held. The price appreciation or loss during the time the property was not a primary residence will be subject to treatment as capital gains. </p> <div class="mw-heading mw-heading2"><h2 id="Wealth_taxes">Wealth taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=18" title="Edit section: Wealth taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/History_of_wealth_taxes_in_Canada" title="History of wealth taxes in Canada">History of wealth taxes in Canada</a></div> <div class="mw-heading mw-heading3"><h3 id="Property_taxes">Property taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=19" title="Edit section: Property taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are two main types of property taxes: the annual tax and land transfer tax. </p><p><b>Annual Property Tax</b> </p><p>The municipal level of government is funded largely by property taxes on residential, industrial and commercial properties; when the municipal council determines the financial budget for the year, they predict an expected revenue that needs to be funded by property tax for municipal services and decide a municipal tax rate that will allow them to achieve the revenue amount. The annual property tax is usually a percentage of the taxable assessed value of the property which is commonly determined by the assessment service provider of the municipality. The annual property tax for any province contains at least two elements: the municipal rate and the education rate. The combination of municipal and education tax portions along with any base taxes or other special taxes determines the full amount of the tax. These taxes account for about ten percent of total taxation in Canada. </p><p><b>Land Transfer Tax</b> </p><p>Land transfer tax is due upon the closing of a transfer of property and is calculated based on the market value of the property at a marginal tax rate, although exceptions are determined on a provincial level. Toronto has the highest land transfer tax rates in Canada as it levies an additional land transfer tax equal in value to the Ontario land transfer tax. Alberta and Saskatchewan do not charge land transfer tax. To provide relief for the high costs of land transfer tax, some provinces provide rebates for first-time home buyers: </p> <dl><dd><ul><li>In BC and Ontario, a First Time Home Buyers’ Program is offered to refund a portion of the land transfer tax</li> <li>In Prince Edward Island, all qualifying first-time home buyers are exempt from paying the tax entirely</li> <li>In Montreal, the Montreal Home Ownership Program provides a lump-sum subsidy for purchasing a first home</li></ul></dd></dl> <div class="mw-heading mw-heading3"><h3 id="Gift_tax">Gift tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=20" title="Edit section: Gift tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Gift_tax" title="Gift tax">Gift tax</a> was first imposed by the Parliament of Canada in 1935 as part of the <i>Income War Tax Act</i>.<sup id="cite_ref-97" class="reference"><a href="#cite_note-97"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> It was repealed at the end of 1971, but rules governing the tax on capital gains that then came into effect include gifts as deemed dispositions made at fair market value,<sup id="cite_ref-98" class="reference"><a href="#cite_note-98"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> that come within their scope. </p> <div class="mw-heading mw-heading3"><h3 id="Estate_tax">Estate tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=21" title="Edit section: Estate tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Estate taxes have been held to be valid "direct taxation within the province,"<sup id="cite_ref-99" class="reference"><a href="#cite_note-99"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> but they cannot be charged where property is left outside the province to beneficiaries who are neither resident nor domiciled in the province.<sup id="cite_ref-100" class="reference"><a href="#cite_note-100"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-101" class="reference"><a href="#cite_note-101"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> Succession duties were in effect in the various provinces at the following times:<sup id="cite_ref-CTJ43-5_102-0" class="reference"><a href="#cite_note-CTJ43-5-102"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Province</th> <th>Introduced</th> <th>Repealed </th></tr> <tr> <td>Ontario </td> <td>1892 </td> <td>1979 </td></tr> <tr> <td>Quebec </td> <td>1892 </td> <td>1986 </td></tr> <tr> <td>New Brunswick </td> <td>1892 </td> <td>1974 </td></tr> <tr> <td>Nova Scotia </td> <td>1892 </td> <td>1974 </td></tr> <tr> <td>Manitoba </td> <td>1893 </td> <td>1977 </td></tr> <tr> <td>Prince Edward Island </td> <td>1894 </td> <td>1971 </td></tr> <tr> <td>British Columbia </td> <td>1894 </td> <td>1977 </td></tr> <tr> <td>Saskatchewan </td> <td>1905 </td> <td>1977 </td></tr> <tr> <td>Alberta </td> <td>1905 </td> <td>1947 </td></tr> <tr> <td>Newfoundland </td> <td>before Confederation </td> <td>1974 </td></tr></tbody></table> <p>Estate taxes, which were not subject to the territorial limitations that affected provincial taxation, were first introduced at the federal level under the <i>Dominion Succession Duty Act</i> in 1941,<sup id="cite_ref-103" class="reference"><a href="#cite_note-103"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> which was later replaced by the <i>Estate Tax Act</i> in 1958.<sup id="cite_ref-104" class="reference"><a href="#cite_note-104"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> The latter was repealed at the end of 1971. From 1947 to 1971, there was a complicated set of federal-provincial revenue-sharing arrangements, where:<sup id="cite_ref-CTJ43-5_102-1" class="reference"><a href="#cite_note-CTJ43-5-102"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <dl><dd><ul><li>In Newfoundland, Prince Edward Island, Nova Scotia, New Brunswick, and Manitoba, the federal government collected estate taxes at full rates, but remitted 75% of the revenues derived from each of those provinces;</li> <li>In Alberta and Saskatchewan, the federal government collected estate taxes at full rates, but remitted 75% of the revenues derived from each of those provinces, which was rebated back to the estate;</li> <li>In British Columbia, the federal government collected estate taxes at only 25% of the full rate, and the province continued to levy its own succession duty;</li> <li>In Ontario and Quebec, the federal government collected estate taxes at only 50% of the full rate, and remitted 50% of such collections to such provinces, and the provinces continued to levy their own succession duties.</li></ul></dd></dl> <p>Upon the repeal of the federal estate tax in 1972, the income tax régime was altered to incorporate consequences arising from the death of a taxpayer, which may result in tax being owed: </p> <dl><dd><ul><li>the property of an estate is said to have incurred a "deemed disposition" at fair market value, thus triggering liability for <a href="/wiki/Capital_gains_tax#Canada" title="Capital gains tax">capital gains</a> and other inclusions into income<sup id="cite_ref-105" class="reference"><a href="#cite_note-105"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup></li> <li>certain deductions and deferrals are available with respect to capital gains<sup id="cite_ref-106" class="reference"><a href="#cite_note-106"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup></li> <li>several options are available for applying any outstanding net capital losses<sup id="cite_ref-107" class="reference"><a href="#cite_note-107"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup></li> <li>income earned or accrued up to the date of death is taxed on the final <a href="/wiki/Tax_return_(Canada)" class="mw-redirect" title="Tax return (Canada)">tax return</a> of the deceased at normal tax rates, but there are several additional optional tax returns that may be filed as well for certain types of income<sup id="cite_ref-108" class="reference"><a href="#cite_note-108"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup></li> <li>income earned after the date of death is to be declared on a separate return filed by the trust for the estate<sup id="cite_ref-109" class="reference"><a href="#cite_note-109"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup></li> <li>beneficiaries are taxed on amounts paid from <a href="/wiki/Registered_Retirement_Savings_Plan" class="mw-redirect" title="Registered Retirement Savings Plan">Registered Retirement Savings Plans</a> and <a href="/wiki/Registered_retirement_income_fund" title="Registered retirement income fund">registered retirement income funds</a>, but certain rollover reliefs are available<sup id="cite_ref-110" class="reference"><a href="#cite_note-110"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup></li></ul></dd></dl> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=22" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend tax</a></li> <li><a href="/wiki/Fiscal_neutrality" class="mw-redirect" title="Fiscal neutrality">Fiscal neutrality</a></li> <li><a href="/wiki/Goods_and_Services_Tax_(Canada)" class="mw-redirect" title="Goods and Services Tax (Canada)">Goods and Services Tax (Canada)</a> (GST)</li> <li><a href="/wiki/Registered_Retirement_Savings_Plan" class="mw-redirect" title="Registered Retirement Savings Plan">Registered Retirement Savings Plan</a> (RRSP)</li> <li><a href="/wiki/Surrogatum" title="Surrogatum">Surrogatum Principle</a></li> <li><a href="/wiki/Canadian_federal_budget" title="Canadian federal budget">Canadian federal budget</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=23" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGillespie1995" class="citation book cs1">Gillespie, Irwin (1995). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=7AmvAwAAQBAJ&pg=PA263"><i>Tax, Borrow and Spend: Financing Federal Spending in Canada, 1867-1990</i></a>. Carleton University Press. p. 263. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-88629-153-4" title="Special:BookSources/0-88629-153-4"><bdi>0-88629-153-4</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Tax%2C+Borrow+and+Spend%3A+Financing+Federal+Spending+in+Canada%2C+1867-1990&rft.pages=263&rft.pub=Carleton+University+Press&rft.date=1995&rft.isbn=0-88629-153-4&rft.aulast=Gillespie&rft.aufirst=Irwin&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3D7AmvAwAAQBAJ%26pg%3DPA263&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLewis1972" class="citation book cs1"><a href="/wiki/David_Lewis_(Canadian_politician)" title="David Lewis (Canadian politician)">Lewis, David</a> (1972). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=M30-aZWLRi0C"><i>Louder Voices: The Corporate Welfare Bums</i></a>. Introduction by <a href="/wiki/Eric_Kierans" title="Eric Kierans">Eric Kierans</a>. Toronto: James Lewis & Samuel. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-88862-031-4" title="Special:BookSources/0-88862-031-4"><bdi>0-88862-031-4</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Louder+Voices%3A+The+Corporate+Welfare+Bums&rft.place=Toronto&rft.pub=James+Lewis+%26+Samuel&rft.date=1972&rft.isbn=0-88862-031-4&rft.aulast=Lewis&rft.aufirst=David&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DM30-aZWLRi0C&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span> (Largely concerns corporate taxation, including income taxes, and subsidies in Canada.)</li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMagnet1978" class="citation journal cs1">Magnet, Joseph Eliot (1978). <a rel="nofollow" class="external text" href="http://www.rdo-olr.uottawa.ca/index2.php?option=com_sobi2&sobi2Task=dd_download&fid=886&Itemid=842">"The Constitutional Distribution of Taxation Powers in Canada"</a>. <i><a href="/wiki/Ottawa_Law_Review" class="mw-redirect" title="Ottawa Law Review">Ottawa Law Review</a></i>. <b>10</b> (3). <a href="/wiki/University_of_Ottawa" title="University of Ottawa">University of Ottawa</a>: 473–534<span class="reference-accessdate">. Retrieved <span class="nowrap">8 April</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Ottawa+Law+Review&rft.atitle=The+Constitutional+Distribution+of+Taxation+Powers+in+Canada&rft.volume=10&rft.issue=3&rft.pages=473-534&rft.date=1978&rft.aulast=Magnet&rft.aufirst=Joseph+Eliot&rft_id=http%3A%2F%2Fwww.rdo-olr.uottawa.ca%2Findex2.php%3Foption%3Dcom_sobi2%26sobi2Task%3Ddd_download%26fid%3D886%26Itemid%3D842&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span><sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged August 2018">permanent dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Canada&action=edit&section=24" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><i>Lawson v. Interior Tree Fruit and Vegetables Committee of Direction</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/1930/1930canlii2/1930canlii2.html">1930 CanLII 2</a>, {1931} SCR 357 (16 February 1930)</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPaul_LeBreux1999" class="citation journal cs1">Paul LeBreux (1999). <a rel="nofollow" class="external text" href="http://www.ctf.ca/ctfweb/Documents/PDF/1999ctj/1999CTJ5_LeBreux.pdf">"<i>Eurig Estate</i>: Another Day, Another Tax"</a> <span class="cs1-format">(PDF)</span>. <i>Canadian Tax Journal</i>. <b>47</b> (5). <a href="/wiki/Canadian_Tax_Foundation" title="Canadian Tax Foundation">Canadian Tax Foundation</a>: 1126–1163. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160305172139/http://ctf.ca/ctfweb/documents/pdf/1999ctj/1999ctj5_lebreux.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 5 March 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">12 April</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Canadian+Tax+Journal&rft.atitle=Eurig+Estate%3A+Another+Day%2C+Another+Tax&rft.volume=47&rft.issue=5&rft.pages=1126-1163&rft.date=1999&rft.au=Paul+LeBreux&rft_id=http%3A%2F%2Fwww.ctf.ca%2Fctfweb%2FDocuments%2FPDF%2F1999ctj%2F1999CTJ5_LeBreux.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><i>Re Eurig Estate</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/1998/1998canlii801/1998canlii801.html">1998 CanLII 801</a> at par. 30, [1998] 2 SCR 565 (22 October 1998)</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><i>Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General)</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/2001/2001scc15/2001scc15.html">2001 SCC 15</a> at par. 74, [2001] 1 SCR 470 (8 March 2001)</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><i>Westbank First Nation v. British Columbia Hydro and Power Authority</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/1999/1999canlii655/1999canlii655.html">1999 CanLII 655</a> at par. 43, [1999] 3 SCR 134 (10 September 1999)</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><i>Westbank First Nation</i>, par. 44</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><i>620 Connaught Ltd. v. Canada (Attorney General)</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/2008/2008scc7/2008scc7.html">2008 SCC 7</a> at par. 27, [2008] 1 SCR 131 (29 February 2008)</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><i>Confédération des syndicats nationaux v. Canada (Attorney General)</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/2008/2008scc68/2008scc68.html">2008 SCC 68</a>, [2008] 3 SCR 511 (11 December 2008)</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><i>The Attorney General for Quebec v Reed</i> <a rel="nofollow" class="external text" href="https://www.bailii.org/uk/cases/UKPC/1884/1884_44.html">[1884] UKPC 44</a>, [1883] 10 AC 141 (26 November 1884), <a href="/wiki/Judicial_Committee_of_the_Privy_Council" title="Judicial Committee of the Privy Council">P.C.</a> (on appeal from Canada)</span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><i>Canadian Pacific Railway Co. v. Attorney General for Saskatchewan</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/1952/1952canlii39/1952canlii39.html">1952 CanLII 39</a> at pp. 251–252, [1952] 2 SCR 231 (30 June 1952)</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><i>Attorney-General for British Columbia v. Esquimalt and Nanaimo Railway Company and others</i> <a rel="nofollow" class="external text" href="https://www.bailii.org/uk/cases/UKPC/1949/1949_48.html">[1949] UKPC 48</a>, [1950] AC 87 (2 November 1949), <a href="/wiki/Judicial_Committee_of_the_Privy_Council" title="Judicial Committee of the Privy Council">P.C.</a> (on appeal from Canada)</span> </li> <li id="cite_note-FOOTNOTEMagnet1978500-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEMagnet1978500_12-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFMagnet1978">Magnet 1978</a>, p. 500.</span> </li> <li id="cite_note-FOOTNOTEMagnet1978500–501-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEMagnet1978500–501_13-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFMagnet1978">Magnet 1978</a>, pp. 500–501.</span> </li> <li id="cite_note-FOOTNOTEMagnet1978506-14"><span class="mw-cite-backlink">^ <a href="#cite_ref-FOOTNOTEMagnet1978506_14-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-FOOTNOTEMagnet1978506_14-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFMagnet1978">Magnet 1978</a>, p. 506.</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><i>Allard Contractors Ltd. v. Coquitlam (District)</i>,  <a rel="nofollow" class="external text" href="https://www.canlii.org/en/ca/scc/doc/1993/1993canlii45/1993canlii45.html">1993 CanLII 45</a>, [1993] 4 SCR 371 (18 November 1993)</span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFG.V._La_Forest1981" class="citation book cs1"><a href="/wiki/G%C3%A9rard_La_Forest" title="Gérard La Forest">G.V. La Forest</a> (1981). <span class="id-lock-registration" title="Free registration required"><a rel="nofollow" class="external text" href="https://archive.org/details/allocationoftaxi0000lafo"><i>The Allocation of Taxing Power Under the Canadian Constitution</i></a></span> (2nd ed.). Toronto: <a href="/wiki/Canadian_Tax_Foundation" title="Canadian Tax Foundation">Canadian Tax Foundation</a>. p. <a rel="nofollow" class="external text" href="https://archive.org/details/allocationoftaxi0000lafo/page/159">159</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-88808006-9" title="Special:BookSources/0-88808006-9"><bdi>0-88808006-9</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Allocation+of+Taxing+Power+Under+the+Canadian+Constitution&rft.place=Toronto&rft.pages=159&rft.edition=2nd&rft.pub=Canadian+Tax+Foundation&rft.date=1981&rft.isbn=0-88808006-9&rft.au=G.V.+La+Forest&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fallocationoftaxi0000lafo&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text">S.C. 1916, c. 11</span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBreadner1919" class="citation journal cs1">Breadner, R.W. (1919). <a rel="nofollow" class="external text" href="https://doi.org/10.1086%2Fbullnattax41785272">"THE CANADIAN BUSINESS PROFITS AND INCOME WAR TAX ACTS: I. The Business Profits War Tax Act"</a>. <i>The Bulletin of the National Tax Association</i>. <b>4</b> (4). <a href="/wiki/National_Tax_Association" title="National Tax Association">National Tax Association</a>: 93–97. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1086%2Fbullnattax41785272">10.1086/bullnattax41785272</a></span>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/41785272">41785272</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:232212092">232212092</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Bulletin+of+the+National+Tax+Association&rft.atitle=THE+CANADIAN+BUSINESS+PROFITS+AND+INCOME+WAR+TAX+ACTS%3A+I.+The+Business+Profits+War+Tax+Act&rft.volume=4&rft.issue=4&rft.pages=93-97&rft.date=1919&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A232212092%23id-name%3DS2CID&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F41785272%23id-name%3DJSTOR&rft_id=info%3Adoi%2F10.1086%2Fbullnattax41785272&rft.aulast=Breadner&rft.aufirst=R.W.&rft_id=https%3A%2F%2Fdoi.org%2F10.1086%252Fbullnattax41785272&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text">SC 1917, Chap. 28</span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPontifex1917" class="citation book cs1">Pontifex, Brian (1917). <a rel="nofollow" class="external text" href="https://archive.org/stream/canadianincometa00pontrich#page/n3/mode/2up"><i>The Income War Tax Act, 1917, with explanations by the Minister of Finance and Instructions from the Finance Department</i></a>. Toronto: Carswell. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160122072519/http://www.archive.org/stream/canadianincometa00pontrich#page/n3/mode/2up">Archived</a> from the original on 2016-01-22<span class="reference-accessdate">. Retrieved <span class="nowrap">2016-04-08</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Income+War+Tax+Act%2C+1917%2C+with+explanations+by+the+Minister+of+Finance+and+Instructions+from+the+Finance+Department&rft.place=Toronto&rft.pub=Carswell&rft.date=1917&rft.aulast=Pontifex&rft.aufirst=Brian&rft_id=https%3A%2F%2Farchive.org%2Fstream%2Fcanadianincometa00pontrich%23page%2Fn3%2Fmode%2F2up&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-Aspects-31"><span class="mw-cite-backlink">^ <a href="#cite_ref-Aspects_31-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Aspects_31-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBreton2000" class="citation book cs1">Breton, Albert (2000-06-05). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=EOdE2AzfyPsC&pg=PA161"><i>Selected aspects of the power to tax in the Canadian federation, 1876–1997</i></a>. Cambridge University Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780521771337" title="Special:BookSources/9780521771337"><bdi>9780521771337</bdi></a><span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Selected+aspects+of+the+power+to+tax+in+the+Canadian+federation%2C+1876%E2%80%931997&rft.pub=Cambridge+University+Press&rft.date=2000-06-05&rft.isbn=9780521771337&rft.aulast=Breton&rft.aufirst=Albert&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DEOdE2AzfyPsC%26pg%3DPA161&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><i><a rel="nofollow" class="external text" href="https://books.google.ca/books?id=CFQ1AQAAMAAJ&lpg=PA1421&ots=aqLUC2aenl&pg=PA1388#v=onepage&f=false">An Act to establish a more equal and just system of Assessment in the several Townships, Villages, Towns and Cities in Upper Canada</a></i>, S.Prov.C. 1850, c. 67, s. 4 </span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><i><a rel="nofollow" class="external text" href="https://archive.org/stream/statutesofprovin1904onta#page/106/mode/2up">The Assessment Act</a></i>, S.O. 1904, c. 23, s. 5 </span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRobert_B._Bryce1986" class="citation book cs1">Robert B. Bryce (1986). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=y2XU2UzE-vUC&pg=PA267"><i>Maturing in Hard Times: Canada's Department of Finance Through the Great Depression</i></a>. Institute of Public Administration of Canada. p. 267. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-7735-0555-5" title="Special:BookSources/0-7735-0555-5"><bdi>0-7735-0555-5</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Maturing+in+Hard+Times%3A+Canada%27s+Department+of+Finance+Through+the+Great+Depression&rft.pages=267&rft.pub=Institute+of+Public+Administration+of+Canada&rft.date=1986&rft.isbn=0-7735-0555-5&rft.au=Robert+B.+Bryce&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3Dy2XU2UzE-vUC%26pg%3DPA267&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJohn_Sewell2011" class="citation magazine cs1"><a href="/wiki/John_Sewell" title="John Sewell">John Sewell</a> (April 2011). <a rel="nofollow" class="external text" href="http://walrusmagazine.com/article.php?ref=2011.04-letters&page=">"Letter"</a>. <i><a href="/wiki/The_Walrus" title="The Walrus">The Walrus</a></i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130516120547/http://walrusmagazine.com/article.php?ref=2011.04-letters&page=">Archived</a> from the original on 2013-05-16<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-03-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Walrus&rft.atitle=Letter&rft.date=2011-04&rft.au=John+Sewell&rft_id=http%3A%2F%2Fwalrusmagazine.com%2Farticle.php%3Fref%3D2011.04-letters%26page%3D&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text">SQ 1939, ch. 102</span> </li> <li id="cite_note-FOOTNOTEGillespie1995263-48"><span class="mw-cite-backlink">^ <a href="#cite_ref-FOOTNOTEGillespie1995263_48-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-FOOTNOTEGillespie1995263_48-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFGillespie1995">Gillespie 1995</a>, p. 263.</span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://news.google.com/newspapers?nid=1946&dat=19350430&id=7QUuAAAAIBAJ&pg=6178,3642362">"Public Notice: City of Montreal Bylaw No. 1337 - By-Law to impose an Income Tax in the Territory of the City of Montreal and of Certain Municipalities under the control of the Montreal Metropolitan Commission"</a>. <i><a href="/wiki/Montreal_Gazette" class="mw-redirect" title="Montreal Gazette">Montreal Gazette</a></i>. 30 April 1935. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160312083153/https://news.google.com/newspapers?nid=1946&dat=19350430&id=7QUuAAAAIBAJ&sjid=8JgFAAAAIBAJ&pg=6178,3642362">Archived</a> from the original on 12 March 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">22 March</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Montreal+Gazette&rft.atitle=Public+Notice%3A+City+of+Montreal+Bylaw+No.+1337+-+By-Law+to+impose+an+Income+Tax+in+the+Territory+of+the+City+of+Montreal+and+of+Certain+Municipalities+under+the+control+of+the+Montreal+Metropolitan+Commission&rft.date=1935-04-30&rft_id=https%3A%2F%2Fnews.google.com%2Fnewspapers%3Fnid%3D1946%26dat%3D19350430%26id%3D7QUuAAAAIBAJ%26pg%3D6178%2C3642362&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span>, by virtue of SQ 1934, ch. 112</span> </li> <li id="cite_note-FOOTNOTEGillespie1995262-50"><span class="mw-cite-backlink">^ <a href="#cite_ref-FOOTNOTEGillespie1995262_50-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-FOOTNOTEGillespie1995262_50-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-FOOTNOTEGillespie1995262_50-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><a href="#CITEREFGillespie1995">Gillespie 1995</a>, p. 262.</span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJohnson1974" class="citation book cs1">Johnson, J.A. (1974). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=WdcHAAAAMAAJ&pg=PA162">"Methods of Curbing Local Government Financial Problems: Implications for Urban Government in Canada"</a>. In Dickerson, M.O.; Drabek, S.; Woods, J.T. (eds.). <a rel="nofollow" class="external text" href="https://archive.org/details/problemsofchange0000banf/page/162"><i>Problems of Change in Urban Government</i></a>. Waterloo: Wilfrid Laurier University Press. p. <a rel="nofollow" class="external text" href="https://archive.org/details/problemsofchange0000banf/page/162">162</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-88920-089-0" title="Special:BookSources/0-88920-089-0"><bdi>0-88920-089-0</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Methods+of+Curbing+Local+Government+Financial+Problems%3A+Implications+for+Urban+Government+in+Canada&rft.btitle=Problems+of+Change+in+Urban+Government&rft.place=Waterloo&rft.pages=162&rft.pub=Wilfrid+Laurier+University+Press&rft.date=1974&rft.isbn=0-88920-089-0&rft.aulast=Johnson&rft.aufirst=J.A.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DWdcHAAAAMAAJ%26pg%3DPA162&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAgency" class="citation web cs1">Agency, Canada Revenue. <a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/prvncl/09-eng.html">"Alberta - Canada.ca"</a>. <i>www.cra-arc.gc.ca</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170624220411/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/prvncl/09-eng.html">Archived</a> from the original on 24 June 2017<span class="reference-accessdate">. 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Canada, [1996] 1 S.C.R. 254"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150510094041/http://www.taxcases.ca/schwartz-v-canada-1996-1-s-c-r-254/">Archived</a> from the original on 2015-05-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-08-19</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Schwartz+v.+Canada%2C+%5B1996%5D+1+S.C.R.+254&rft_id=http%3A%2F%2Fwww.taxcases.ca%2Fschwartz-v-canada-1996-1-s-c-r-254%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.taxcases.ca/hickman-motors-ltd-v-canada-1997-2-s-c-r-336/">"Hickman Motors Ltd. v. Canada, [1997] 2 S.C.R. 336"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150510083835/http://www.taxcases.ca/hickman-motors-ltd-v-canada-1997-2-s-c-r-336/">Archived</a> from the original on 2015-05-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-08-19</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Hickman+Motors+Ltd.+v.+Canada%2C+%5B1997%5D+2+S.C.R.+336&rft_id=http%3A%2F%2Fwww.taxcases.ca%2Fhickman-motors-ltd-v-canada-1997-2-s-c-r-336%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.taxcases.ca/canada-trustco-mortgage-co-v-canada-2005-2-s-c-r-601/">"Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150510090802/http://www.taxcases.ca/canada-trustco-mortgage-co-v-canada-2005-2-s-c-r-601/">Archived</a> from the original on 2015-05-10<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-08-19</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Canada+Trustco+Mortgage+Co.+v.+Canada%2C+%5B2005%5D+2+S.C.R.+601&rft_id=http%3A%2F%2Fwww.taxcases.ca%2Fcanada-trustco-mortgage-co-v-canada-2005-2-s-c-r-601%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text">SC 1932-33, c. 41, section 13, subsequently replaced by SC 1948, c. 52, section 75</span> </li> <li id="cite_note-57"><span class="mw-cite-backlink"><b><a href="#cite_ref-57">^</a></b></span> <span class="reference-text">SC 1951, c. 51, section 26</span> </li> <li id="cite_note-Donnelly-58"><span class="mw-cite-backlink">^ <a href="#cite_ref-Donnelly_58-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Donnelly_58-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMaureen_DonnellyAllister_W._Young2011" class="citation journal cs1">Maureen Donnelly; Allister W. 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Ryan. <a rel="nofollow" class="external text" href="http://www.esjvandam.com/Cheque%20Tax.pdf">"Canada's Excise Tax on Cheques and other Types of Commercial Paper, 1915-1953"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130515224644/http://www.esjvandam.com/Cheque%20Tax.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 2013-05-15<span class="reference-accessdate">. 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Ryan. <a rel="nofollow" class="external text" href="http://www.esjvandam.com/Advances%20Tax.pdf">"Canada's Excise Tax on Advances of Money, 1920-1927"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130515212622/http://www.esjvandam.com/Advances%20Tax.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 2013-05-15<span class="reference-accessdate">. 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Retrieved <span class="nowrap">2013-04-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Net+capital+losses&rft_id=http%3A%2F%2Fwww.cra-arc.gc.ca%2Ftx%2Fndvdls%2Flf-vnts%2Fdth%2Fnt%2Fmenu-eng.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-108"><span class="mw-cite-backlink"><b><a href="#cite_ref-108">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/dth/chrt1-eng.html">"Returns for the year of death"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130514002501/http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/dth/chrt1-eng.html">Archived</a> from the original on 2013-05-14<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-04-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Returns+for+the+year+of+death&rft_id=http%3A%2F%2Fwww.cra-arc.gc.ca%2Ftx%2Fndvdls%2Flf-vnts%2Fdth%2Fchrt1-eng.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-109"><span class="mw-cite-backlink"><b><a href="#cite_ref-109">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/dth/chrt2-eng.html">"Income reported on the T3 Trust Income Tax and Information Return"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130514002459/http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/dth/chrt2-eng.html">Archived</a> from the original on 2013-05-14<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-04-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Income+reported+on+the+T3+Trust+Income+Tax+and+Information+Return&rft_id=http%3A%2F%2Fwww.cra-arc.gc.ca%2Ftx%2Fndvdls%2Flf-vnts%2Fdth%2Fchrt2-eng.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Canada" class="Z3988"></span></span> </li> <li id="cite_note-110"><span class="mw-cite-backlink"><b><a href="#cite_ref-110">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rrsp-reer/trnsfrrng/dth-eng.html">"Amounts paid from an RRSP or RRIF upon the death of an annuitant"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130514002014/http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rrsp-reer/trnsfrrng/dth-eng.html">Archived</a> from the original on 2013-05-14<span class="reference-accessdate">. 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.navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Canada" style="padding:3px"><table class="nowraplinks hlist mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Canada_topics" title="Template:Canada topics"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Canada_topics" title="Template talk:Canada topics"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Canada_topics" title="Special:EditPage/Template:Canada topics"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Canada" style="font-size:114%;margin:0 4em"><a href="/wiki/Canada" title="Canada">Canada</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/History_of_Canada" title="History of Canada">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal"><b><a href="/wiki/List_of_years_in_Canada" title="List of years in Canada">Year list</a></b> <br />(<b><a href="/wiki/Timeline_of_Canadian_history" title="Timeline of Canadian history">timeline</a>)</b></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_the_indigenous_peoples_of_Canada" class="mw-redirect" title="History of the indigenous peoples of Canada">Indigenous peoples</a></li> <li><a href="/wiki/New_France" title="New France">New France (1534–1763)</a></li> <li><a href="/wiki/History_of_Canada_(1763%E2%80%931867)" title="History of Canada (1763–1867)">British Canada (1763–1867)</a></li> <li><a href="/wiki/Post-Confederation_Canada_(1867%E2%80%931914)" title="Post-Confederation Canada (1867–1914)">Post-Confederation (1867–1914)</a></li> <li><a href="/wiki/Canada_in_the_world_wars_and_interwar_period" title="Canada in the world wars and interwar period">World wars and interwar period (1914–1945)</a></li> <li><a href="/wiki/History_of_Canada_(1945%E2%80%931960)" title="History of Canada (1945–1960)">1945–1960</a></li> <li><a href="/wiki/History_of_Canada_(1960%E2%80%931981)" title="History of Canada (1960–1981)">1960–1981</a></li> <li><a href="/wiki/History_of_Canada_(1982%E2%80%93present)" title="History of Canada (1982–present)">since 1982</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal"><b><a href="/wiki/Outline_of_Canada#History_of_Canada" title="Outline of Canada">Topics</a></b></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Constitutional_history_of_Canada" title="Constitutional history of Canada">Constitutional</a></li> <li><a href="/wiki/Monarchy_of_Canada_and_the_Indigenous_peoples_of_Canada" title="Monarchy of Canada and the Indigenous peoples of Canada">Crown and Indigenous people</a></li> <li><a href="/wiki/Economic_history_of_Canada" title="Economic history of Canada">Economic</a></li> <li><a href="/wiki/Name_of_Canada" title="Name of Canada">Etymology</a></li> <li><a href="/wiki/First_Nations_in_Canada" title="First Nations in Canada">First Nations</a></li> <li><a href="/wiki/Former_colonies_and_territories_in_Canada" title="Former colonies and territories in Canada">Former colonies and territories</a></li> <li><a href="/wiki/History_of_immigration_to_Canada" title="History of immigration to Canada">Immigration</a></li> <li><a href="/wiki/History_of_Canadian_foreign_policy" title="History of Canadian foreign policy">Foreign relations</a></li> <li><a href="/wiki/Military_history_of_Canada" title="Military history of Canada">Military</a></li> <li><a href="/wiki/History_of_monarchy_in_Canada" title="History of monarchy in Canada">Monarchical</a></li> <li><a href="/wiki/National_Historic_Sites_of_Canada" title="National Historic Sites of Canada">National Historic Sites</a></li> <li><a href="/wiki/Persons_of_National_Historic_Significance" title="Persons of National Historic Significance">Persons of significance</a></li> <li><a href="/wiki/Racism_in_Canada" title="Racism in Canada">Racism</a></li> <li><a href="/wiki/Territorial_evolution_of_Canada" title="Territorial evolution of Canada">Territorial evolution</a></li> <li><a href="/wiki/History_of_women_in_Canada" title="History of women in Canada">Women</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Provinces_and_territories_of_Canada" title="Provinces and territories of Canada">Provinces<br />and territories</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks hlist navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal">Provinces</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Alberta" title="Alberta">Alberta</a></li> <li><a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a></li> <li><a href="/wiki/Manitoba" title="Manitoba">Manitoba</a></li> <li><a href="/wiki/New_Brunswick" title="New Brunswick">New Brunswick</a></li> <li><a href="/wiki/Newfoundland_and_Labrador" title="Newfoundland and Labrador">Newfoundland and Labrador</a></li> <li><a href="/wiki/Nova_Scotia" title="Nova Scotia">Nova Scotia</a></li> <li><a href="/wiki/Ontario" title="Ontario">Ontario</a></li> <li><a href="/wiki/Prince_Edward_Island" title="Prince Edward Island">Prince Edward Island</a></li> <li><a href="/wiki/Quebec" title="Quebec">Quebec</a></li> <li><a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal">Territories</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Northwest_Territories" title="Northwest Territories">Northwest Territories</a></li> <li><a href="/wiki/Nunavut" title="Nunavut">Nunavut</a></li> <li><a href="/wiki/Yukon" title="Yukon">Yukon</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Geography_of_Canada" title="Geography of Canada">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks hlist navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal"><b><a href="/wiki/List_of_regions_of_Canada" title="List of regions of Canada">Regions</a></b><br /><span style="font-size:85%;">(west to east)</span></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Western_Canada" title="Western Canada">Western Canada</a> <ul><li><a href="/wiki/Pacific_Northwest" title="Pacific Northwest">Pacific Northwest</a></li> <li><a href="/wiki/Great_Plains" title="Great Plains">Great Plains</a> <ul><li><a href="/wiki/Canadian_Prairies" title="Canadian Prairies">Canadian Prairies</a></li></ul></li></ul></li> <li><a href="/wiki/Northern_Canada" title="Northern Canada">Northern Canada</a></li> <li><a href="/wiki/Canadian_Shield" title="Canadian Shield">Canadian Shield</a></li> <li><a href="/wiki/Central_Canada" title="Central Canada">Central Canada</a> <ul><li><a href="/wiki/Great_Lakes_region" title="Great Lakes region">Great Lakes</a></li></ul></li> <li><a href="/wiki/Eastern_Canada" title="Eastern Canada">Eastern Canada</a> <ul><li><a href="/wiki/Atlantic_Canada" title="Atlantic Canada">Atlantic Canada</a> <ul><li><a href="/wiki/The_Maritimes" title="The Maritimes">The Maritimes</a></li></ul></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal"><b><a href="/wiki/Outline_of_Canada#Geography_of_Canada" title="Outline of Canada">Topics</a></b></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_cities_in_Canada" title="List of cities in Canada">Cities</a></li> <li><a href="/wiki/List_of_earthquakes_in_Canada" title="List of earthquakes in Canada">Earthquakes</a></li> <li><a href="/wiki/List_of_islands_of_Canada" title="List of islands of Canada">Islands</a></li> <li><a href="/wiki/Mountain_peaks_of_Canada" title="Mountain peaks of Canada">Mountains</a></li> <li><a href="/wiki/National_parks_of_Canada" title="National parks of Canada">National Parks</a></li> <li><a href="/wiki/Great_Lakes" title="Great Lakes">Great Lakes</a></li> <li><a href="/wiki/List_of_rivers_of_Canada" title="List of rivers of Canada">Rivers</a></li> <li><a href="/wiki/Wildlife_of_Canada" title="Wildlife of Canada">Wildlife</a></li> <li><a href="/wiki/Volcanism_of_Canada" title="Volcanism of Canada">Volcanism</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Government_of_Canada" title="Government of Canada">Government</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Law_of_Canada" title="Law of Canada">Law</a> <ul><li><a href="/wiki/Constitution_of_Canada" title="Constitution of Canada">Constitution</a></li></ul></li> <li><a href="/wiki/Monarchy_of_Canada" title="Monarchy of Canada">Monarch</a> <ul><li><a href="/wiki/Governor_General_of_Canada" title="Governor General of Canada">Governor General</a></li></ul></li> <li><a href="/wiki/Parliament_of_Canada" title="Parliament of Canada">Parliament</a> (<a href="/wiki/Senate_of_Canada" title="Senate of Canada">Senate</a></li> <li><a href="/wiki/House_of_Commons_of_Canada" title="House of Commons of Canada">House of Commons</a>)</li> <li><a href="/wiki/Prime_Minister_of_Canada" title="Prime Minister of Canada">Prime Minister</a> <ul><li><a href="/wiki/List_of_prime_ministers_of_Canada" title="List of prime ministers of Canada">list</a></li></ul></li> <li><a href="/wiki/Court_system_of_Canada" title="Court system of Canada">Courts</a> <ul><li><a href="/wiki/Supreme_Court_of_Canada" title="Supreme Court of Canada">Supreme Court</a></li></ul></li> <li><a href="/wiki/Canadian_Armed_Forces" title="Canadian Armed Forces">Military</a> <ul><li><a href="/wiki/Canadian_peacekeeping" title="Canadian peacekeeping">Peacekeeping</a></li></ul></li> <li><a href="/wiki/Municipal_government_in_Canada" class="mw-redirect" title="Municipal government in Canada">Local government</a></li> <li><a href="/wiki/Foreign_relations_of_Canada" title="Foreign relations of Canada">Foreign relations</a></li></ul> </div><table class="nowraplinks hlist navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="Politics" scope="row" class="navbox-group" style="width:5em;font-weight: normal"><b><a href="/wiki/Politics_of_Canada" title="Politics of Canada">Politics</a></b></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Elections_in_Canada" title="Elections in Canada">Elections</a></li> <li><a href="/wiki/Human_rights_in_Canada" title="Human rights in Canada">Human rights</a> <ul><li><a href="/wiki/Feminism_in_Canada" title="Feminism in Canada">Feminism</a></li> <li><a href="/wiki/Canadian_genocide_of_Indigenous_peoples" title="Canadian genocide of Indigenous peoples">Genocide</a></li> <li><a href="/wiki/LGBTQ_rights_in_Canada" title="LGBTQ rights in Canada">LGBTQ</a></li></ul></li> <li><a href="/wiki/Multiculturalism_in_Canada" title="Multiculturalism in Canada">Multiculturalism</a></li> <li><a href="/wiki/Cannabis_in_Canada" title="Cannabis in Canada">Cannabis</a></li> <li><a href="/wiki/Firearms_regulation_in_Canada" title="Firearms regulation in Canada">Firearms regulation</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Economy_of_Canada" title="Economy of Canada">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_Canada" title="Agriculture in Canada">Agriculture</a> <ul><li><a href="/wiki/Dairy_farming_in_Canada" title="Dairy farming in Canada">Dairy farming</a></li> <li><a href="/wiki/Floriculture_in_Canada" title="Floriculture in Canada">Floriculture</a></li></ul></li> <li><a href="/wiki/Banking_in_Canada" title="Banking in Canada">Banking</a> <ul><li><a href="/wiki/Canadian_dollar" title="Canadian dollar">Dollar</a></li></ul></li> <li><a href="/wiki/Telecommunications_in_Canada" title="Telecommunications in Canada">Communications</a></li> <li><a href="/wiki/List_of_companies_of_Canada" title="List of companies of Canada">Companies</a></li> <li><a href="/wiki/Energy_policy_of_Canada" title="Energy policy of Canada">Energy</a></li> <li><a href="/wiki/Fishing_industry_in_Canada" title="Fishing industry in Canada">Fishing</a></li> <li><a href="/wiki/Oil_reserves_in_Canada" title="Oil reserves in Canada">Oil</a> <ul><li><a href="/wiki/Petroleum_industry_in_Canada" title="Petroleum industry in Canada">Petroleum</a></li></ul></li> <li><a href="/wiki/Toronto_Stock_Exchange" title="Toronto Stock Exchange">Stock exchange</a></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/Tourism_in_Canada" title="Tourism in Canada">Tourism</a></li> <li><a href="/wiki/Transportation_in_Canada" title="Transportation in Canada">Transportation</a></li> <li><a href="/wiki/Science_and_technology_in_Canada" title="Science and technology in Canada">Science and tech</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Demographics_of_Canada" title="Demographics of Canada">Demographics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks hlist navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal">Topics</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Canadians" title="Canadians">Canadians</a> <ul><li><a href="/wiki/Ethnic_origins_of_people_in_Canada" title="Ethnic origins of people in Canada">Ethnicity</a></li></ul></li> <li><a href="/wiki/Immigration_to_Canada" title="Immigration to Canada">Immigration</a></li> <li><a href="/wiki/Languages_of_Canada" title="Languages of Canada">Languages</a></li> <li><a href="/wiki/Religion_in_Canada" title="Religion in Canada">Religion</a></li> <li><a href="/wiki/2021_Canadian_census" title="2021 Canadian census">2021 Census</a></li> <li><a href="/wiki/Population_of_Canada" title="Population of Canada">Population</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:5em;font-weight: normal">Lists</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_census_metropolitan_areas_and_agglomerations_in_Canada" title="List of census metropolitan areas and agglomerations in Canada">Metropolitan areas and agglomerations</a></li> <li><a href="/wiki/List_of_the_largest_population_centres_in_Canada" title="List of the largest population centres in Canada">Population centres</a></li> <li><a href="/wiki/List_of_the_largest_municipalities_in_Canada_by_population" title="List of the largest municipalities in Canada by population">Municipalities</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Society</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Education_in_Canada" title="Education in Canada">Education</a> <ul><li><a href="/wiki/Higher_education_in_Canada" title="Higher education in Canada">Higher education</a></li></ul></li> <li><a href="/wiki/Healthcare_in_Canada" title="Healthcare in Canada">Healthcare</a> <ul><li><a href="/wiki/Abortion_in_Canada" title="Abortion in Canada">Abortion</a></li> <li><a href="/wiki/Euthanasia_in_Canada" title="Euthanasia in Canada">Euthanasia</a></li></ul></li> <li><a href="/wiki/Law_enforcement_in_Canada" title="Law enforcement in Canada">Law enforcement</a> <ul><li><a href="/wiki/Crime_in_Canada" title="Crime in Canada">Crime</a></li> <li><a href="/wiki/Corruption_in_Canada" title="Corruption in Canada">Corruption</a></li> <li><a href="/wiki/Terrorism_in_Canada" title="Terrorism in Canada">Terrorism</a></li></ul></li> <li><a href="/wiki/Poverty_in_Canada" title="Poverty in Canada">Poverty</a> <ul><li><a href="/wiki/Homelessness_in_Canada" title="Homelessness in Canada">Homelessness</a></li></ul></li> <li><a href="/wiki/Social_programs_in_Canada" title="Social programs in Canada">Social programs</a></li> <li><a href="/wiki/Canadian_values" title="Canadian values">Values</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Culture_of_Canada" title="Culture of Canada">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Architecture_of_Canada" title="Architecture of Canada">Architecture</a></li> <li><a href="/wiki/Canadian_art" title="Canadian art">Art</a></li> <li><a href="/wiki/Cinema_of_Canada" title="Cinema of Canada">Cinema</a></li> <li><a href="/wiki/Canadian_cuisine" title="Canadian cuisine">Cuisine</a></li> <li><a href="/wiki/Canadian_folklore" title="Canadian folklore">Folklore</a></li> <li><a href="/wiki/Public_holidays_in_Canada" title="Public holidays in Canada">Holidays</a></li> <li><a href="/wiki/Canadian_identity" title="Canadian identity">Identity</a></li> <li><a href="/wiki/List_of_Canadian_inventions,_innovations,_and_discoveries" title="List of Canadian inventions, innovations, and discoveries">Inventions and discoveries</a></li> <li><a href="/wiki/Canadian_literature" title="Canadian literature">Literature</a></li> <li><a href="/wiki/Music_of_Canada" title="Music of Canada">Music</a></li> <li><a href="/wiki/Canadian_media" class="mw-redirect" title="Canadian media">Media</a></li> <li><a href="/wiki/Lists_of_Canadians" title="Lists of Canadians">Individuals</a></li> <li><a href="/wiki/Canadian_cultural_protectionism" title="Canadian cultural protectionism">Protectionism</a></li> <li><a href="/wiki/Sports_in_Canada" title="Sports in Canada">Sports</a></li> <li><a href="/wiki/Theatre_of_Canada" title="Theatre of Canada">Theatre</a></li></ul> </div><table class="nowraplinks hlist navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="Symbols" scope="row" class="navbox-group" style="width:5em;font-weight: normal"><b><a href="/wiki/National_symbols_of_Canada" title="National symbols of Canada">Symbols</a></b></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/O_Canada" title="O Canada">Anthem</a></li> <li><a href="/wiki/Coat_of_arms_of_Canada" title="Coat of arms of Canada">Coat of arms</a></li> <li><a href="/wiki/Flag_of_Canada" title="Flag of Canada">Flag</a> <ul><li><a href="/wiki/List_of_Canadian_flags" title="List of Canadian flags">List</a></li></ul></li> <li><a href="/wiki/List_of_Canadian_provincial_and_territorial_symbols" title="List of Canadian provincial and territorial symbols">Provincial and territorial</a></li> <li><a href="/wiki/Canadian_royal_symbols" title="Canadian royal symbols">Royal</a></li> <li><a href="/wiki/Canadian_heraldry" title="Canadian heraldry">Heraldic</a></li> <li><a href="/wiki/Regional_tartans_of_Canada" title="Regional tartans of Canada">Tartans</a></li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Contents</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Index_of_Canada-related_articles" title="Index of Canada-related articles">Index</a></li> <li><a href="/wiki/Outline_of_Canada" title="Outline of Canada">Outline</a></li> <li><a href="/wiki/List_of_Canada-related_topics_by_provinces_and_territories" title="List of Canada-related topics by provinces and territories">Topics by provinces and territories</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Research</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bibliography_of_Canada" title="Bibliography of Canada">Bibliography</a></li> <li><a href="/wiki/Historiography_of_Canada" title="Historiography of Canada">Historiography</a></li> <li><a href="/wiki/List_of_Canadian_historians" title="List of Canadian historians">Historians</a></li> <li><a href="/wiki/Canadian_studies" title="Canadian studies">Studies</a></li> <li><a href="/wiki/International_rankings_of_Canada" title="International rankings of Canada">Indices</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li><b><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Maple_Leaf_%28from_roundel%29.svg/25px-Maple_Leaf_%28from_roundel%29.svg.png" decoding="async" width="25" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Maple_Leaf_%28from_roundel%29.svg/37px-Maple_Leaf_%28from_roundel%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Maple_Leaf_%28from_roundel%29.svg/50px-Maple_Leaf_%28from_roundel%29.svg.png 2x" data-file-width="305" data-file-height="343" /></span></span> </span><a href="/wiki/Portal:Canada" title="Portal:Canada">Canada portal</a></b></li> <li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Category:Canada" title="Category:Canada">Category</a></b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_North_America" style="padding:3px"><table class="nowraplinks mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:North_America_topic" title="Template:North America topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:North_America_topic" title="Template talk:North America topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:North_America_topic" title="Special:EditPage/Template:North America topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_North_America" style="font-size:114%;margin:0 4em">Taxation in North America</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Antigua_and_Barbuda&action=edit&redlink=1" class="new" title="Taxation in Antigua and Barbuda (page does not exist)">Antigua and Barbuda</a></li> <li><a href="/wiki/Taxation_in_the_Bahamas" title="Taxation in the Bahamas">Bahamas</a></li> <li><a href="/wiki/Taxation_in_Barbados" class="mw-redirect" title="Taxation in Barbados">Barbados</a></li> <li><a href="/w/index.php?title=Taxation_in_Belize&action=edit&redlink=1" class="new" title="Taxation in Belize (page does not exist)">Belize</a></li> <li><a class="mw-selflink selflink">Canada</a></li> <li><a href="/w/index.php?title=Taxation_in_Costa_Rica&action=edit&redlink=1" class="new" title="Taxation in Costa Rica (page does not exist)">Costa Rica</a></li> <li><a href="/wiki/Taxation_in_Cuba" title="Taxation in Cuba">Cuba</a></li> <li><a href="/w/index.php?title=Taxation_in_Dominica&action=edit&redlink=1" class="new" title="Taxation in Dominica (page does not exist)">Dominica</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Dominican_Republic&action=edit&redlink=1" class="new" title="Taxation in the Dominican Republic (page does not exist)">Dominican Republic</a></li> <li><a href="/w/index.php?title=Taxation_in_El_Salvador&action=edit&redlink=1" class="new" title="Taxation in El Salvador (page does not exist)">El Salvador</a></li> <li><a href="/w/index.php?title=Taxation_in_Grenada&action=edit&redlink=1" class="new" title="Taxation in Grenada (page does not exist)">Grenada</a></li> <li><a href="/w/index.php?title=Taxation_in_Guatemala&action=edit&redlink=1" class="new" title="Taxation in Guatemala (page does not exist)">Guatemala</a></li> <li><a href="/w/index.php?title=Taxation_in_Haiti&action=edit&redlink=1" class="new" title="Taxation in Haiti (page does not exist)">Haiti</a></li> <li><a href="/w/index.php?title=Taxation_in_Honduras&action=edit&redlink=1" class="new" title="Taxation in Honduras (page does not exist)">Honduras</a></li> <li><a href="/wiki/Taxation_in_Jamaica" class="mw-redirect" title="Taxation in Jamaica">Jamaica</a></li> <li><a href="/w/index.php?title=Taxation_in_Mexico&action=edit&redlink=1" class="new" title="Taxation in Mexico (page does not exist)">Mexico</a></li> <li><a href="/w/index.php?title=Taxation_in_Nicaragua&action=edit&redlink=1" class="new" title="Taxation in Nicaragua (page does not exist)">Nicaragua</a></li> <li><a href="/wiki/Taxation_in_Panama" class="mw-redirect" title="Taxation in Panama">Panama</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Kitts_and_Nevis&action=edit&redlink=1" class="new" title="Taxation in Saint Kitts and Nevis (page does not exist)">Saint Kitts and Nevis</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Lucia&action=edit&redlink=1" class="new" title="Taxation in Saint Lucia (page does not exist)">Saint Lucia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Vincent_and_the_Grenadines&action=edit&redlink=1" class="new" title="Taxation in Saint Vincent and the Grenadines (page does not exist)">Saint Vincent and the Grenadines</a></li> <li><a href="/w/index.php?title=Taxation_in_Trinidad_and_Tobago&action=edit&redlink=1" class="new" title="Taxation in Trinidad and Tobago (page does not exist)">Trinidad and Tobago</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Dependencies and<br />other territories</div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Anguilla&action=edit&redlink=1" class="new" title="Taxation in Anguilla (page does not exist)">Anguilla</a></li> <li><a href="/w/index.php?title=Taxation_in_Aruba&action=edit&redlink=1" class="new" title="Taxation in Aruba (page does not exist)">Aruba</a></li> <li><a href="/wiki/Taxation_in_Bermuda" title="Taxation in Bermuda">Bermuda</a></li> <li><a href="/w/index.php?title=Taxation_in_Bonaire&action=edit&redlink=1" class="new" title="Taxation in Bonaire (page does not exist)">Bonaire</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">British Virgin Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Cayman_Islands&action=edit&redlink=1" class="new" title="Taxation in the Cayman Islands (page does not exist)">Cayman Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_Cura%C3%A7ao&action=edit&redlink=1" class="new" title="Taxation in Curaçao (page does not exist)">Curaçao</a></li> <li><a href="/wiki/Taxation_in_Greenland" title="Taxation in Greenland">Greenland</a></li> <li><a href="/w/index.php?title=Taxation_in_Guadeloupe&action=edit&redlink=1" class="new" title="Taxation in Guadeloupe (page does not exist)">Guadeloupe</a></li> <li><a href="/w/index.php?title=Taxation_in_Martinique&action=edit&redlink=1" class="new" title="Taxation in Martinique (page does not exist)">Martinique</a></li> <li><a href="/w/index.php?title=Taxation_in_Montserrat&action=edit&redlink=1" class="new" title="Taxation in Montserrat (page does not exist)">Montserrat</a></li> <li><a href="/wiki/Taxation_in_Puerto_Rico" title="Taxation in Puerto Rico">Puerto Rico</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Barth%C3%A9lemy&action=edit&redlink=1" class="new" title="Taxation in Saint Barthélemy (page does not exist)">Saint Barthélemy</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Collectivity_of_Saint_Martin&action=edit&redlink=1" class="new" title="Taxation in the Collectivity of Saint Martin (page does not exist)">Saint Martin</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Pierre_and_Miquelon&action=edit&redlink=1" class="new" title="Taxation in Saint Pierre and Miquelon (page does not exist)">Saint Pierre and Miquelon</a></li> <li><a href="/w/index.php?title=Taxation_in_Saba_(island)&action=edit&redlink=1" class="new" title="Taxation in Saba (island) (page does not exist)">Saba</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Eustatius&action=edit&redlink=1" class="new" title="Taxation in Sint Eustatius (page does not exist)">Sint Eustatius</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Maarten&action=edit&redlink=1" class="new" title="Taxation in Sint Maarten (page does not exist)">Sint Maarten</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Turks_and_Caicos_Islands&action=edit&redlink=1" class="new" title="Taxation in the Turks and Caicos Islands (page does not exist)">Turks and Caicos Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_United_States_Virgin_Islands&action=edit&redlink=1" class="new" title="Taxation in the United States Virgin Islands (page does not exist)">United States Virgin Islands</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Canada_(by_province_or_territory)" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Canada_topic" title="Template:Canada topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Canada_topic" title="Template talk:Canada topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Canada_topic" title="Special:EditPage/Template:Canada topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Canada_(by_province_or_territory)" style="font-size:114%;margin:0 4em"><a class="mw-selflink selflink">Taxation in Canada</a> (by <a href="/wiki/Provinces_and_territories_of_Canada" title="Provinces and territories of Canada">province or territory</a>)</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Provinces</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Alberta&action=edit&redlink=1" class="new" title="Taxation in Alberta (page does not exist)">Alberta</a></li> <li><a href="/w/index.php?title=Taxation_in_British_Columbia&action=edit&redlink=1" class="new" title="Taxation in British Columbia (page does not exist)">British Columbia</a></li> <li><a href="/w/index.php?title=Taxation_in_Manitoba&action=edit&redlink=1" class="new" title="Taxation in Manitoba (page does not exist)">Manitoba</a></li> <li><a href="/w/index.php?title=Taxation_in_New_Brunswick&action=edit&redlink=1" class="new" title="Taxation in New Brunswick (page does not exist)">New Brunswick</a></li> <li><a href="/w/index.php?title=Taxation_in_Newfoundland_and_Labrador&action=edit&redlink=1" class="new" title="Taxation in Newfoundland and Labrador (page does not exist)">Newfoundland and Labrador</a></li> <li><a href="/w/index.php?title=Taxation_in_Nova_Scotia&action=edit&redlink=1" class="new" title="Taxation in Nova Scotia (page does not exist)">Nova Scotia</a></li> <li><a href="/w/index.php?title=Taxation_in_Ontario&action=edit&redlink=1" class="new" title="Taxation in Ontario (page does not exist)">Ontario</a></li> <li><a href="/w/index.php?title=Taxation_in_Prince_Edward_Island&action=edit&redlink=1" class="new" title="Taxation in Prince Edward Island (page does not exist)">Prince Edward Island</a></li> <li><a href="/wiki/Taxation_in_Quebec" class="mw-redirect" title="Taxation in Quebec">Quebec</a></li> <li><a href="/w/index.php?title=Taxation_in_Saskatchewan&action=edit&redlink=1" class="new" title="Taxation in Saskatchewan (page does not exist)">Saskatchewan</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Territories</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_the_Northwest_Territories&action=edit&redlink=1" class="new" title="Taxation in the Northwest Territories (page does not exist)">Northwest Territories</a></li> <li><a href="/w/index.php?title=Taxation_in_Nunavut&action=edit&redlink=1" class="new" title="Taxation in Nunavut (page does not exist)">Nunavut</a></li> <li><a href="/w/index.php?title=Taxation_in_Yukon&action=edit&redlink=1" class="new" title="Taxation in Yukon (page does not exist)">Yukon</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Category:Canada" title="Category:Canada">Category</a></b></li> <li><b><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Maple_Leaf_%28from_roundel%29.svg/25px-Maple_Leaf_%28from_roundel%29.svg.png" decoding="async" width="25" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Maple_Leaf_%28from_roundel%29.svg/37px-Maple_Leaf_%28from_roundel%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Maple_Leaf_%28from_roundel%29.svg/50px-Maple_Leaf_%28from_roundel%29.svg.png 2x" data-file-width="305" data-file-height="343" /></span></span> </span><a href="/wiki/Portal:Canada" title="Portal:Canada">Canada portal</a></b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Economy_of_Canada" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Economy_of_Canada_footer" title="Template:Economy of Canada footer"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Economy_of_Canada_footer" title="Template talk:Economy of Canada footer"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Economy_of_Canada_footer" title="Special:EditPage/Template:Economy of Canada footer"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Economy_of_Canada" style="font-size:114%;margin:0 4em"><a href="/wiki/Economy_of_Canada" title="Economy of Canada">Economy of Canada</a></div></th></tr><tr><td class="navbox-abovebelow" colspan="2"><div><i>Currency: <a href="/wiki/Canadian_dollar" title="Canadian dollar">Canadian dollar</a></i></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">General<br />topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agreement_on_Internal_Trade" title="Agreement on Internal Trade">Agreement on Internal Trade</a></li> <li><a href="/wiki/Banking_in_Canada" title="Banking in Canada">Banking in Canada</a></li> <li><a href="/wiki/Comparison_of_Canadian_and_American_economies" title="Comparison of Canadian and American economies">Comparison of Canadian and American economies</a></li> <li><a href="/wiki/Economic_impact_of_immigration_to_Canada" title="Economic impact of immigration to Canada">Economic impact of immigration</a></li> <li><a href="/wiki/Energy_policy_of_Canada" title="Energy policy of Canada">Energy policy</a></li> <li><a href="/wiki/Free_trade_agreements_of_Canada" title="Free trade agreements of Canada">Free trade agreements</a></li> <li><a href="/wiki/Great_Recession_in_the_Americas" title="Great Recession in the Americas">Great Recession</a></li> <li><a href="/wiki/Interprovincial_migration_in_Canada" title="Interprovincial migration in Canada">Interprovincial migration</a></li> <li><a href="/wiki/Land_ownership_in_Canada" title="Land ownership in Canada">Land ownership</a></li> <li><a href="/wiki/National_Round_Table_on_the_Environment_and_the_Economy" title="National Round Table on the Environment and the Economy">National Round Table on the Environment and the Economy</a></li> <li><a href="/wiki/Oil_reserves_in_Canada" title="Oil reserves in Canada">Oil reserves</a></li> <li><a href="/wiki/List_of_Canadian_provinces_and_territories_by_gross_domestic_product" title="List of Canadian provinces and territories by gross domestic product">Provinces and territories by GDP</a></li> <li><a href="/wiki/Poverty_in_Canada" title="Poverty in Canada">Poverty</a></li> <li><a href="/wiki/Public-private_partnerships_in_Canada" class="mw-redirect" title="Public-private partnerships in Canada">Public-private partnerships in Canada</a></li> <li><a href="/wiki/Canadian_public_debt" title="Canadian public debt">Public debt</a></li> <li><a href="/wiki/Security_and_Prosperity_Partnership_of_North_America" title="Security and Prosperity Partnership of North America">Security and Prosperity Partnership of North America</a></li> <li><a href="/wiki/Social_programs_in_Canada" title="Social programs in Canada">Social programs</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Industry</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_Canada" title="Agriculture in Canada">Agriculture</a></li> <li><a href="/wiki/Telecommunications_in_Canada" title="Telecommunications in Canada">Communications</a></li> <li><a href="/wiki/Fishing_industry_in_Canada" title="Fishing industry in Canada">Fishing</a></li> <li><a href="/wiki/Petroleum_industry_in_Canada" title="Petroleum industry in Canada">Petroleum</a></li> <li><a href="/wiki/Science_and_technology_in_Canada" title="Science and technology in Canada">Science and technology</a></li> <li><a href="/wiki/Tourism_in_Canada" title="Tourism in Canada">Tourism</a></li> <li><a href="/wiki/Transportation_in_Canada" title="Transportation in Canada">Transportation</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Tax</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Canadian_import_duties" title="Canadian import duties">Canadian import duties</a></li> <li><a href="/wiki/List_of_tariffs_in_Canada" title="List of tariffs in Canada">List of tariffs in Canada</a></li> <li><a class="mw-selflink selflink">Taxation in Canada</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Labour</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Canadian_labour_law" title="Canadian labour law">Canadian labour law</a></li> <li><a href="/wiki/Minimum_wage_in_Canada" title="Minimum wage in Canada">Minimum wage in Canada</a></li> <li><a href="/wiki/Social_Union_Framework_Agreement" title="Social Union Framework Agreement">Social Union Framework Agreement</a></li> <li><a href="/wiki/List_of_trade_unions_in_Canada" title="List of trade unions in Canada">Trade unions</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Federal<br />agencies</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Atlantic_Canada_Opportunities_Agency" class="mw-redirect" title="Atlantic Canada Opportunities Agency">Atlantic Canada Opportunities Agency</a></li> <li><a href="/wiki/Bank_of_Canada" title="Bank of Canada">Bank of Canada</a></li> <li><a href="/wiki/Canada_Deposit_Insurance_Corporation" title="Canada Deposit Insurance Corporation">Canada Deposit Insurance Corporation</a></li> <li><a href="/wiki/Canada_Development_Investment_Corporation" title="Canada Development Investment Corporation">Canada Development Investment Corporation</a></li> <li><a href="/wiki/Canada_Infrastructure_Bank" title="Canada Infrastructure Bank">Canada Infrastructure Bank</a></li> <li><a href="/wiki/Canada_Mortgage_and_Housing_Corporation" title="Canada Mortgage and Housing Corporation">Canada Mortgage and Housing Corporation</a></li> <li><a href="/wiki/CPP_Investments" title="CPP Investments">CPP Investments</a></li> <li><a href="/wiki/Department_of_Finance_(Canada)" class="mw-redirect" title="Department of Finance (Canada)">Department of Finance</a></li> <li><a href="/wiki/Economic_Development_Agency_of_Canada_for_the_Regions_of_Quebec" class="mw-redirect" title="Economic Development Agency of Canada for the Regions of Quebec">Economic Development Agency of Canada for the Regions of Quebec</a></li> <li><a href="/wiki/Federal_Economic_Development_Initiative_for_Northern_Ontario" class="mw-redirect" title="Federal Economic Development Initiative for Northern Ontario">Federal Economic Development Initiative for Northern Ontario</a></li> <li><a href="/wiki/Financial_Consumer_Agency_of_Canada" title="Financial Consumer Agency of Canada">Financial Consumer Agency of Canada</a></li> <li><a href="/wiki/Financial_Transactions_and_Reports_Analysis_Centre_of_Canada" title="Financial Transactions and Reports Analysis Centre of Canada">Financial Transactions and Reports Analysis Centre of Canada</a></li> <li><a href="/wiki/Office_of_the_Superintendent_of_Financial_Institutions" title="Office of the Superintendent of Financial Institutions">Office of the Superintendent of Financial Institutions</a></li> <li><a href="/wiki/PPP_Canada" title="PPP Canada">PPP Canada</a></li> <li><a href="/wiki/Royal_Canadian_Mint" title="Royal Canadian Mint">Royal Canadian Mint</a></li> <li><a href="/wiki/Western_Economic_Diversification_Canada" class="mw-redirect" title="Western Economic Diversification Canada">Western Economic Diversification Canada</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Federal<br />programs</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Canadian_transfer_payments" title="Canadian transfer payments">Transfer payments</a></li> <li><a href="/wiki/Canada_Savings_Bond" title="Canada Savings Bond">Canada Savings Bond</a></li> <li><a href="/wiki/Carbon_pricing_in_Canada" title="Carbon pricing in Canada">Carbon pricing</a></li> <li><a href="/wiki/Crow_Rate" title="Crow Rate">Crow Rate</a></li> <li><a href="/wiki/Equalization_payments_in_Canada" title="Equalization payments in Canada">Equalization payments</a></li> <li><a href="/wiki/Federal_Contractors%27_Program" title="Federal Contractors' Program">Federal Contractors' Program</a></li> <li><a href="/wiki/Federal_financing_for_small_businesses_in_Canada" title="Federal financing for small businesses in Canada">Federal financing for small businesses</a></li> <li><a href="/wiki/LLQP" title="LLQP">LLQP</a></li> <li><a href="/wiki/National_Child_Benefit" title="National Child Benefit">National Child Benefit</a></li> <li><a href="/wiki/National_Policy" title="National Policy">National Policy</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Finance</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bay_Street" title="Bay Street">Bay Street</a></li> <li><a href="/wiki/Montreal_Exchange" title="Montreal Exchange">Montreal Exchange</a></li> <li><a href="/wiki/NASDAQ_Canada" class="mw-redirect" title="NASDAQ Canada">NASDAQ Canada</a></li> <li><a href="/wiki/Occupy_Canada" title="Occupy Canada">Occupy Canada</a></li> <li><a href="/wiki/S%26P/TSX_60" title="S&P/TSX 60">S&P/TSX 60</a></li> <li><a href="/wiki/Toronto_Stock_Exchange" title="Toronto Stock Exchange">Toronto Stock Exchange</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Organisations</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Canada_Development_Corporation" title="Canada Development Corporation">Canada Development Corporation</a></li> <li><a href="/wiki/Canadian_Federation_of_Independent_Business" title="Canadian Federation of Independent Business">Canadian Federation of Independent Business</a></li> <li><a href="/wiki/Credit_Institute_of_Canada" title="Credit Institute of Canada">Credit Institute of Canada</a></li> <li><a href="/wiki/Canadian_Payroll_Association" class="mw-redirect" title="Canadian Payroll Association">Canadian Payroll Association</a></li> <li><a href="/wiki/Canadian_Labour_Congress" title="Canadian Labour Congress">Canadian Labour Congress</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Indices</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Canadian_Index_of_Consumer_Confidence" title="Canadian Index of Consumer Confidence">Canadian Index of Consumer Confidence</a></li> <li><a href="/wiki/International_rankings_of_Canada" title="International rankings of Canada">International rankings of Canada</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" 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