General Taxes in Canada

Find out about general taxes in Canada: property tax, CGT, sales taxes and others...

In Canada, there are three types of government, all of which collect some form of tax. These are:

  1. Federal government
  2. Provincial or territorial government
  3. Municipal government

For this reason, general taxes can vary between different provinces and territories of Canada, depending on the rules and rates of each authority. Canadian taxes include sales taxes (GST, PST and HST), property tax, capital gains taxes and (in some provinces) car tax, fuel tax and tobacco tax.

  • The federal government's Department of Finance is responsible for setting tax policy
  • The Canada Revenue Agency is responsible for collecting income taxes and administering social security at a federal level, except in Quebec
  • In Quebec, Revenu Québec (RC) performs the same functions as the CRA

All those who are tax resident in Canada must pay Canadian taxes. Tax residency is determined by the CRA and RC on the basis of "residential ties", which include anything from owning a Canadian house to holding a Canadian bank account.

  • More information on tax residency status in Canada can be found on the CRA website

Provincial and Territorial Tax Authorities

The tax authorities responsible for tax at a provincial and territorial level are listed below. Owing to Canada's federal system, each levies different taxes at different rates.

Further Information

  • For the CRA "Newcomer's Guide" to taxation in Canada: Click here