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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.

Federal taxes are collected by the Canada Revenue Agency. Under tax collection agreements, the CRA collects and remits to the provinces:
provincial personal income taxes on behalf of all provinces except Quebec, through a system of unified tax returns.
corporate taxes on behalf of all provinces except Quebec and Alberta.
that portion of the Harmonized Sales Tax that is in excess of the federal GST rate, with respect to the provinces that have implemented it.

Income taxes
- Personal income taxes
- Corporate taxes
- International taxation
- Payroll taxes

Consumption taxes
- Sales taxes
- Excise taxes

Wealth taxes
- Property taxes
- Estate tax

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