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Tax Collection
Tax collection arrangements are another pillar of Canadian fiscal federalism.
For example, the Government of Canada collects individual and corporate income
taxes at the federal level and at the provincial level for most provinces. For
their part, New Brunswick, Nova Scotia and Newfoundland and Labrador
have harmonized their retail sales tax with the federal Goods and Services Tax
(GST). The resulting single harmonized value-added tax, (Harmonized Sales Tax)
is also collected by the Government of Canada. The administration of these tax
collection arrangements and of certain provincial revenue guarantee programs is
based on the application of various federal and provincial legislation and
agreements between the federal government and the provinces and territories. The
following texts summarize the main provisions of those laws and agreements:
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