Law - Tax Law

Tax law in Canada is governed primarily by the Income Tax Act, RSC 1985 (5th) Supp, c. 1, and the Excise Tax Act, RSC 1985, c E-15, which are administered by the Canada Revenue Agency (CRA).

Provincial legislatures also have authority to levy taxes under ss. 92(2) and 92(9) of the Constitution Act, 1867 (UK), 30 & 31 Vict, c 3, reprinted in RSC 1985, Appendix II, No 5.:

2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes.

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9. Shop, Saloon, Tavern, Auctioneer, and other Licences in order to the raising of a Revenue for Provincial, Local, or Municipal Purposes.

To search for provincial tax resources, try searching the UBC Library catalogue with these subject headings (using British Columbia as an example):

• British Columbia. Provincial Sales Tax Act
• Sales tax--British Columbia
• Sales tax--Law and legislation--British Columbia
• Taxation--British Columbia