The goods and services tax is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST).
The Ontario Health Insurance Plan, commonly known by the acronym OHIP, is the government-run health insurance plan for the Canadian province of Ontario. OHIP is funded by a payroll deduction tax by residents who are gainfully employed, by businesses in the province of Ontario, and by transfer payments from the Government of Canada.
Hollywood North is a colloquialism used to describe film production industries and/or film locations north of its namesake, Hollywood, California. The term has been applied principally to the film industry in Canada, specifically to the cities Toronto and Vancouver.
The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value-added tax.
The Canada Revenue Agency is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.
In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures.
Transport Canada is the department within the Government of Canada responsible for developing regulations, policies and services of road, rail, marine and air transportation in Canada. It is part of the Transportation, Infrastructure and Communities (TIC) portfolio. The current Minister of Transport is Anita Anand. Transport Canada is headquartered in Ottawa, Ontario.
Shelley Wark-Martyn is a former politician from Ontario, Canada. She was a New Democratic Party member of the Legislative Assembly of Ontario from 1990 to 1995. She represented the riding of Port Arthur. She served as a cabinet minister in the government of Bob Rae. Almost two decades later, she served as president of the Alberta Liberal Party stepping down in order to run in Calgary-Currie as a Liberal candidate in the 2015 provincial election.
The Ministry of Municipal Affairs and Housing is the ministry of the Government of Ontario that is responsible for municipal affairs and housing in the Canadian province of Ontario. The current Minister of Municipal Affairs and Housing is Paul Calandra.
The Ministry of the Environment, Conservation and Parks is an Ontario government ministry responsible for protecting and improving the quality of the environment in the Canadian province of Ontario, as well as coordinating Ontario's actions on climate change. This includes administration of government programs, such as Ontario's Drive Clean and Clean Water Act. The ministry headquarters are located inside the Ontario Government Buildings.
The municipal government of Toronto is the local government responsible for administering the city of Toronto in the Canadian province of Ontario. Its structure and powers are set out in the City of Toronto Act.
The Ontario Disability Support Program (ODSP) is a means-tested government-funded last resort income support paid for qualifying residents in the province of Ontario, Canada, who are at least eighteen years of age and have a disability. ODSP and Ontario Works (OW) are the two main components of Ontario's social assistance system. Like most social programs in Canada, the program is funded by the government of the province. The Ministry of Community and Social Services is responsible for ODSP and OW.
Social programs in Canada include all Canadian government programs designed to give assistance to citizens outside of what the market provides. The Canadian social safety net includes a broad spectrum of programs, many of which are run by the provinces and territories. Canada also has a wide range of government transfer payments to individuals, which totaled $176.6 billion in 2009—this cost only includes social programs that administer funds to individuals; programs such as medicare and public education are additional costs.
The Tax and Customs Administration is the tax collection agency of the Kingdom of the Netherlands, operating under the Ministry of Finance. It's responsible for levying and collecting taxes, enforcing tax legislation, and investigating tax fraud.
In Canada, the federal government makes equalization payments to provincial governments of lesser fiscal capacity so that "reasonably comparable" levels of public services can be provided at similar levels of taxation. Equalization payments are entrenched in the Constitution Act of 1982, subsection 36(2).
A charitable organization in Canada is regulated under the Canadian Income Tax Act through the Charities Directorate of the Canada Revenue Agency (CRA).
Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet). The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized.
Don Drummond, is a noted Canadian economist, having served extensively in the federal Department of Finance Canada, as Chief Economist at Toronto-Dominion Bank and as a scholar at Queen's University. He is known for his wide contributions to public policy in Canada and extensive citation on economic issues.
Charities Directorate of Canada is part of the Federal Ministry of National Revenue, and is responsible for reviewing the applications for charity registration, as well as auditing and maintaining accountability through education and responsible enforcement. They work to count and monitor the registered charities operating in Canada in the fairest way possible. As of December 2014, there were 86,193 charities registered in the directorate. The Directorate is located in Ottawa, in the Canadian Revenue Agency offices.
Taxation in Armenia is regulated by the State Revenue Committee, which is the tax authority of the Armenian government. Meanwhile, the Armenian Tax Service is responsible for the collection of taxes, providing revenue services, preventing tax fraud and tax evasion, and implementing various tax reform programs in conjunction with the State Revenue Committee.
