SUMMARY — Provincial Tax Collection

Provincial Tax Collection in Canada: A Civic Overview

Provincial tax collection refers to the administrative and enforcement processes used by Canadian provinces to gather revenue from individuals and businesses based on provincial tax laws. While the federal government collects income taxes through the Canada Revenue Agency (CRA), most provinces delegate the collection of their own income taxes to the CRA under federal-provincial agreements.

Current Tax Collection in Canada

The Canada Revenue Agency (CRA) collects federal income taxes and, under tax collection agreements, also collects provincial income taxes for all provinces except Quebec. Provinces set their own tax rates and brackets, but the CRA handles administration, enforcement, and collection.