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The federal government levies a value-added tax of 5%, called the Goods and Services Tax (GST), and, in five provinces, the Harmonized Sales Tax (HST). The provinces of British Columbia , Saskatchewan , and Manitoba levy a retail sales tax, and Quebec levies its own value-added tax, which is called the Quebec Sales Tax .
The provincial/territorial tax forms are distributed with the federal tax forms, and the taxpayer need make only one payment—to CRA—for both types of tax. Similarly, if a taxpayer is to receive a refund, he or she receives one cheque or bank transfer for the combined federal and provincial/territorial tax refund.
This is a list of legislation with popular names (of people), often the member of Parliament/Congress responsible for it or a law named for a person of notoriety that prompted enactment of the legislation. [1] [2] Some of these Acts
The Tax Court of Canada has a very specialized jurisdiction. It hears disputes over federal taxes, primarily under the federal Income Tax Act, between taxpayers and the federal government. Also, for most people that live in Canada, it is the Tax Court's power to hear appeals under the Income Tax Act. The Tax Court has the jurisdiction to hear ...
The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws. [6] From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada was reorganized into the Canada Customs and Revenue Agency (CCRA).
The provincial power to regulate security interests under the property and civil-rights power will be displaced by security interests created under a federal head of power – most notably under the banking power – but only to the extent that federal law has covered the field. [nb 52]
Direct tax is a tax paid by a person, as opposed to a tax levied on a business that the person indirectly pays. Double taxation is when a tax is paid twice on the same income or item. Indirect tax is a tax collected by an intermediary (such as a store) on behalf of the person who actually is required to pay (such as a customer)
The federal government also has the residual power to make laws necessary for Canada's "peace, order and good government". [29] One of the major areas of provincial jurisdiction is property and civil rights, which includes broad power to enact laws of a civil nature, such as property law, contract law and family law. Provincial jurisdiction ...