Public services in Canada are delivered by various levels of government, determined through responsibility enacted in the Constitution. Financing for those services is provided through tax receipts, sales revenues, user fees, and other government revenue sources.
| Service | Jurisdiction | Funding | Notes |
|---|---|---|---|
| Health care | Provincial | provincial income tax, federal health transfer | |
| Education | Provincial | Provincial income tax, municipal and regional property taxes | An education tax is part of each household's property tax bill; funding of libraries is a municipal responsibility, except in remote and First Nations communities, for which the provincial or federal government supplies funding |
| Postal service | Federal | Federal income tax, sales revenue | |
| Law enforcement | Federal, provincial and municipal | Includes police and border services | |
| Fire and emergency services | Municipal | Municipal property taxes | Includes ambulatory and paramedic service |
| Water and wastewater | Municipal and/or regional | Property taxes, user fees | Remote communities and First Nations receive service from provincial government; in some areas, regional governments assume portions of capital costs |
| Waste management | Municipal and/or regional | Property taxes, user fees | Includes solid waste, recycling, composting, and hazardous waste treatment; fees may be charged by some municipal governments for exceeding certain limits of refuse disposal |
Primary health care in Canada is a provincial responsibility. Funding for service delivery is provided via provincial income tax receipts and federal health transfers.
Primary, secondary and tertiary education in Canada is the responsibility of each provincial government. The federal government department of Indian and Northern Affairs Canada delivers education service to First Nations.
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Medicare is an unofficial designation used to refer to the publicly funded single-payer healthcare system of Canada. Canada's health care system consists of 13 provincial and territorial health insurance plans, which provide universal healthcare coverage to Canadian citizens, permanent residents, and depending on the province or territory, certain temporary residents. The systems are individually administered on a provincial or territorial basis, within guidelines set by the federal government. The formal terminology for the insurance system is provided by the Canada Health Act and the health insurance legislation of the individual provinces and territories.
The Canada Health Act, adopted in 1984, is the federal legislation in Canada for publicly-funded health insurance, commonly called "medicare", and sets out the primary objective of Canadian healthcare policy.
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.
Equalization payments are cash payments made in some federal systems of government from the federal government to subnational governments with the objective of offsetting differences in available revenue or in the cost of providing services. Many federations use fiscal equalisation to reduce the inequalities in the fiscal capacities of sub-national governments arising from the differences in their geography, demography, natural endowments and economies. The level of equalisation sought can vary, however.
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.
The Canada Health and Social Transfer (CHST) was a system of block transfer payments from the Canadian government to provincial governments to pay for health care, post-secondary education and welfare, in place from the 1996–97 fiscal year until the 2004–05 fiscal year. It was split into the Canada Health Transfer (CHT) and Canada Social Transfer (CST) effective April 1, 2004, to provide greater accountability and transparency for federal health funding.
In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures.
Employee benefits and benefits in kind, also called fringe benefits, perquisites, or perks, include various types of non-wage compensation provided to employees in addition to their normal wages or salaries. Instances where an employee exchanges (cash) wages for some other form of benefit is generally referred to as a "salary packaging" or "salary exchange" arrangement. In most countries, most kinds of employee benefits are taxable to at least some degree. Examples of these benefits include: housing furnished or not, with or without free utilities; group insurance ; disability income protection; retirement benefits; daycare; tuition reimbursement; sick leave; vacation ; social security; profit sharing; employer student loan contributions; conveyancing; long service leave; domestic help (servants); and other specialized benefits.
CGI Inc. is a Canadian multinational information technology consulting and Software Development company headquartered in Montreal, Quebec, Canada. CGI went public in 1986 with a primary listing on the Toronto Stock Exchange. CGI is also a constituent of the S&P/TSX 60 and has a secondary listing on the New York Stock Exchange.
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.
Income taxes in Canada constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the fiscal year ending March 31, 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.
A government budget or a budget is a projection of the government's revenues and expenditure for a particular period of time often referred to as a financial or fiscal year, which may or may not correspond with the calendar year. Government revenues mostly include taxes while expenditures consist of government spending. A government budget is prepared by the Central government or other political entity. In most parliamentary systems, the budget is presented to the legislature and often requires approval of the legislature. Through this budget, the government implements economic policy and realizes its program priorities. Once the budget is approved, the use of funds from individual chapters is in the hands of government ministries and other institutions. Revenues of the state budget consist mainly of taxes, customs duties, fees and other revenues. State budget expenditures cover the activities of the state, which are either given by law or the constitution. The budget in itself does not appropriate funds for government programs, hence need for additional legislative measures. The word budget comes from the Old French bougette.
Local government in Canada can be defined as all elected local authorities which are legally empowered to make decisions on behalf of its electors, excluding the federal government, provincial and territorial governments, and First Nations, Métis and Inuit governments. This can include municipalities, school boards, health authorities, and so on.
Government sponsored Student Loans in Canada was designed to help post-secondary students pay for their education in Canada. The federal government funds the Canada Student Loan Program (CSLP) and the provinces may fund their own programs or be integrated with the CSLP. In addition, Canadian banks offer commercial loans targeted for students in professional programs.
Public services in Toronto are funded by municipal property taxes, financial transfers from the Government of Ontario and Government of Canada, or are operated and financed by the higher-level governments. Funding for services provided by the municipal government is determined by a vote of the Toronto City Council in favour of the year's proposed operating budget.
Transfer payments are a collection of payments made by the Government of Canada to Canadian provinces and territories under the Federal–Provincial Arrangements Act. Chief among these are the Canada Social Transfer, the Canada Health Transfer and equalization payments. The last of these can be spent however the receiving provinces see fit, while the first two are intended to support social and health services respectively.
A charitable organization in Canada is regulated under the Canadian Income Tax Act through the Charities Directorate of the Canada Revenue Agency (CRA).
Government revenue or national revenue is money received by a government from taxes and non-tax sources to enable it, assuming full resource employment, to undertake non-inflationary public expenditure. Government revenue as well as government spending are components of the government budget and important tools of the government's fiscal policy. The collection of revenue is the most basic task of a government, as the resources released via the collection of revenue are necessary for the operation of government, provision of the common good and enforcement of its laws; this necessity of revenue was a major factor in the development of the modern bureaucratic state.
The Punjab Finance Department is a department of the Government of Punjab, Pakistan. It is responsible for supervision and control of provincial finances, preparation of provincial budget, formulation of financial rules and management of public debt. It is headed by a provincial minister with the coordination of a finance secretary.
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.