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Taxation In Canada
In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures. Legislation Under the ''Constitution Act, 1867'', taxation powers are vested in the Parliament of Canada under s. 91(3) for: The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax. The powers of taxation are circumscribed by ss. 53 and 54 (both extended to the provinces by s. 90), and 125, which state: Nature of the taxation power in Canada Since the 1930 Supreme Court of Canada ruling in ''Lawson v. Interior Tree Fruit and Vegetables Committee of Direction'', taxation is held to consist of the following characteristics: :* it is enforceable by law; :* imposed under the authority of the legislature; :* levied by a public body; and :* intended for a public purpose. In order ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canada
Canada is a country in North America. Its Provinces and territories of Canada, ten provinces and three territories extend from the Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean, making it the world's List of countries and dependencies by area, second-largest country by total area, with the List of countries by length of coastline, world's longest coastline. Its Canada–United States border, border with the United States is the world's longest international land border. The country is characterized by a wide range of both Temperature in Canada, meteorologic and Geography of Canada, geological regions. With Population of Canada, a population of over 41million people, it has widely varying population densities, with the majority residing in List of the largest population centres in Canada, urban areas and large areas of the country being sparsely populated. Canada's capital is Ottawa and List of census metropolitan areas and agglomerations in Canada, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gérard La Forest
Gérard Vincent La Forest (April 1, 1926 – June 12, 2025) was a Canadian judge who was a puisne justice of the Supreme Court of Canada. He served in that capacity from January 16, 1985 to September 30, 1997. He was later counsel at the law firm of Stewart McKelvey in Fredericton, New Brunswick. Early life and education Born in Grand Falls, New Brunswick, to J. Alfred La Forest and Philomène Lajoie, he first studied at St. Francis Xavier University and then went on to study law at the University of New Brunswick, obtaining a BCL in 1949. Following law school he was awarded a Rhodes scholarship and attended St John's College, Oxford receiving a BA in 1951 and an MA in 1956. He then went on to study at Yale University, completing an LL.M in 1965 and an LL.D in 1966. He was called to the Bar of New Brunswick in 1949 and was designated a Queen's Counsel in 1968. Career From 1952 to 1955 he worked in the federal Department of Justice, then later as a legal adviser. I ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ontario
Ontario is the southernmost Provinces and territories of Canada, province of Canada. Located in Central Canada, Ontario is the Population of Canada by province and territory, country's most populous province. As of the 2021 Canadian census, it is home to 38.5% of the country's population, and is the second-largest province by total area (after Quebec). Ontario is Canada's fourth-largest jurisdiction in total area of all the Canadian provinces and territories. It is home to the nation's capital, Ottawa, and its list of the largest municipalities in Canada by population, most populous city, Toronto, which is Ontario's provincial capital. Ontario is bordered by the province of Manitoba to the west, Hudson Bay and James Bay to the north, and Quebec to the east and northeast. To the south, it is bordered by the U.S. states of (from west to east) Minnesota, Michigan, Ohio, Pennsylvania, and New York (state), New York. Almost all of Ontario's border with the United States follows riv ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Manitoba
Manitoba is a Provinces and territories of Canada, province of Canada at the Centre of Canada, longitudinal centre of the country. It is Canada's Population of Canada by province and territory, fifth-most populous province, with a population of 1,342,153 as of 2021. Manitoba has a widely varied landscape, from arctic tundra and the Hudson Bay coastline in the Northern Region, Manitoba, north to dense Boreal forest of Canada, boreal forest, large freshwater List of lakes of Manitoba, lakes, and prairie grassland in the central and Southern Manitoba, southern regions. Indigenous peoples in Canada, Indigenous peoples have inhabited what is now Manitoba for thousands of years. In the early 17th century, English and French North American fur trade, fur traders began arriving in the area and establishing settlements. The Kingdom of England secured control of the region in 1673 and created a territory named Rupert's Land, which was placed under the administration of the Hudson's Bay ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Saskatchewan
Saskatchewan is a Provinces and territories of Canada, province in Western Canada. It is bordered on the west by Alberta, on the north by the Northwest Territories, on the east by Manitoba, to the northeast by Nunavut, and to the south by the United States (Montana and North Dakota). Saskatchewan and neighbouring Alberta are the only landlocked provinces of Canada. In 2025, Saskatchewan's population was estimated at 1,250,909. Nearly 10% of Saskatchewan's total area of is fresh water, mostly rivers, reservoirs, and List of lakes in Saskatchewan, lakes. Residents live primarily in the southern prairie half of the province, while the northern half is mostly forested and sparsely populated. Roughly half live in the province's largest city, Saskatoon, or the provincial capital, Regina, Saskatchewan, Regina. Other notable cities include Prince Albert, Saskatchewan, Prince Albert, Moose Jaw, Yorkton, Swift Current, North Battleford, Estevan, Weyburn, Melfort, Saskatchewan, Melfort, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alberta
Alberta is a Provinces and territories of Canada, province in Canada. It is a part of Western Canada and is one of the three Canadian Prairies, prairie provinces. Alberta is bordered by British Columbia to its west, Saskatchewan to its east, the Northwest Territories to its north, and the U.S. state of Montana to its south. Alberta and Saskatchewan are the only two landlocked Canadian provinces. The eastern part of the province is occupied by the Great Plains, while the western part borders the Rocky Mountains. The province has a predominantly humid continental climate, continental climate, but seasonal temperatures tend to swing rapidly because it is so arid. Those swings are less pronounced in western Alberta because of its occasional Chinook winds. Alberta is the fourth largest province by area, at , and the fourth most populous, with 4,262,635 residents. Alberta's capital is Edmonton; its largest city is Calgary. The two cities are Alberta's largest Census geographic units ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
British Columbia
British Columbia is the westernmost Provinces and territories of Canada, province of Canada. Situated in the Pacific Northwest between the Pacific Ocean and the Rocky Mountains, the province has a diverse geography, with rugged landscapes that include rocky coastlines, sandy beaches, forests, lakes, mountains, inland deserts and grassy plains. British Columbia borders the province of Alberta to the east; the territories of Yukon and Northwest Territories to the north; the U.S. states of Washington (state), Washington, Idaho and Montana to the south, and Alaska to the northwest. With an estimated population of over 5.7million as of 2025, it is Canada's Population of Canada by province and territory, third-most populous province. The capital of British Columbia is Victoria, British Columbia, Victoria, while the province's largest city is Vancouver. Vancouver and its suburbs together make up List of census metropolitan areas and agglomerations in Canada, the third-largest metropolit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
National Tax Association
The National Tax Association – Tax Institute of America (NTA) is a US non-profit, non-partisan organization committed to the study and discussion of public taxation, spending, and borrowing decisions by governments around the world. Since its founding in 1907, the NTA has remained the leading association of tax professionals and public finance scholars devoted to advancing the theory and practice of public finance. Its focus remains on education rather than political debate. The organization educates government officials, tax professionals, and the general public. It hosts events and publishes the ''National Tax Journal''. The National Tax Association was founded in Ohio in 1907 by a group of "nearly 100 lawyers, university professors, business leaders, and government administrators". The organization's initial goal was to advocate for tax reform with the goal of creating alternate taxation models which could then be adopted by municipalities. However, due to a long-term lack ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canada Border Services Agency
The Canada Border Services Agency (CBSA; , ''ASFC'') is a federal law enforcement agency that is responsible for border guard, border control (i.e. protection and surveillance), immigration enforcement, and Customs, customs services in Canada. The CBSA is Responsible government, responsible to Parliament of Canada, Parliament through the minister of Public Safety and Emergency Preparedness, minister of public safety and emergency preparedness. It is under the direction of Erin O’Gorman, who is the president of the agency. The CBSA was created on 12 December 2003 by an order-in-council that amalgamated the customs function of the now-defunct Canada Customs and Revenue Agency, the enforcement function of Citizenship and immigration canada, Citizenship and Immigration Canada (now known as Immigration, Refugees and Citizenship Canada), and the port-of-entry examination function of the Canadian Food Inspection Agency (CFIA). The CBSA's creation was formalized by the ''Canada Border ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Minister Of National Revenue (Canada)
The minister responsible for the Canada Revenue Agency () is the minister of the Crown in the Canadian Cabinet who is responsible for the Canada Revenue Agency (CRA), as well as the administration of taxation law and collection. The position is currently known as the minister of national revenue (). The current minister responsible for the Canada Revenue Agency is François-Philippe Champagne who was appointed on May 13, 2025. He holds the title concurrently with the position of Minister of Finance. History The responsibility for collecting taxes was first assigned to the minister of inland revenue, formed in 1867. Between 1892 and 1897, during the 7th Canadian Parliament, the portfolio was considered to be only of the ministry, but not the Cabinet, and was thus referred to as the controller of inland revenue during that time. The ''minister of inland revenue'' title returned after 1897 and remained until the office was formally abolished. In 1918, the offices of the ministe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Revenu Québec
Revenu Québec (; formerly the Ministère du Revenu du Québec, Quebec Ministry of Revenue) is an agency of the government of the Province of Quebec, Canada. It collects taxes to fund public services, ensures that all citizens pay their fair share, and administers programs. Unlike other Canadian provinces, Québec collects its own provincial income tax rather than entrusting that responsibility to the federal government. References External links * Quebec government departments and agencies Quebec Quebec is Canada's List of Canadian provinces and territories by area, largest province by area. Located in Central Canada, the province shares borders with the provinces of Ontario to the west, Newfoundland and Labrador to the northeast, ... Local taxation in Canada Economy of Quebec {{tax-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
