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 31 March 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.Tax collection agreements enable different governments to levy taxes through a single administration and collection agency. The federal government collects personal income taxes on behalf of all provinces and territories. It also collects corporate income taxes on behalf of all provinces and territories except Alberta. Canada's federal income tax system is administered by the Canada Revenue Agency (CRA).

Canadian federal income taxes, both personal and corporate are levied under the provisions of the Income Tax Act. Provincial and territorial income taxes are levied under various provincial statutes.

The Canadian income tax system is a self-assessment regime. Taxpayers assess their tax liability by filing a return with the CRA by the required filing deadline. CRA will then assess the return based on the return filed and on information it has obtained from employers and financial companies, correcting it for obvious errors. A taxpayer who disagrees with CRA's assessment of a particular return may appeal the assessment. The appeal process starts when a taxpayer formally objects to the CRA assessment. The objection must explain, in writing, the reasons for the appeal along with all the related facts. The objection is then reviewed by the appeals branch of CRA. An appealed assessment may either be confirmed, vacated or varied by the CRA. If the assessment is confirmed or varied, the taxpayer may appeal the decision to the Tax Court of Canada and then to the Federal Court of Appeal.

Sir Robert Laird Borden (June 26, 1854 – June 10, 1937) was a Canadian lawyer and politician who served as the eighth prime minister of Canada from 1911 to 1920. He is best known for his leadership of Canada during World War I.

Borden was born in Grand-Pré, Nova Scotia. He worked as a schoolteacher for a period and then served his articles of clerkship at a Halifax law firm. He was called to the bar in 1878, and soon became one of Nova Scotia's most prominent barristers. Borden was elected to the House of Commons in the 1896 federal election, representing the Conservative Party. He replaced Charles Tupper as party leader in 1901, but was defeated in two federal elections by Liberal Prime Minister Wilfrid Laurier in 1904 and 1908. However, in the 1911 federal election, Borden led the Conservatives to a clear victory after he claimed that the Liberals' proposed trade reciprocity treaty with the United States would lead to the US influencing Canadian identity and weaken ties with Great Britain.

Halfway through Borden's first term, World War I broke out. To send soldiers overseas, he created the Canadian Expeditionary Force. He also became significantly interventionist by passing the War Measures Act which gave the government extraordinary powers. In order to increase government revenue to fund the war effort, Borden's government issued victory bonds, raised tariffs, and introduced new taxes including the income tax. In 1917, facing what he believed to be a shortage in Canadian soldiers, Borden introduced conscription, sparking a national divide known as the Conscription Crisis. Despite this, his Unionist Party composed of Conservatives and pro-conscription Liberals was re-elected with an overwhelming majority in the 1917 federal election. At the Paris Peace Conference, Borden sought to expand the autonomy of Canada and other dominions. On the home front, Borden's government dealt with the consequences of the Halifax Explosion, introduced women's suffrage for federal elections, nationalized railways by establishing the Canadian National Railway, and controversially used the North-West Mounted Police to break up the 1919 Winnipeg general strike.

Borden retired from politics in 1920. In his retirement, he served as Chancellor of Queen's University from 1924 to 1930 and served as president of two financial institutions, the Barclays Bank of Canada and the Crown Life Insurance Company from 1928 until his death in 1937. Borden is ranked above-average among historians and the public. Borden was the last prime minister born before Confederation and the last prime minister to be knighted – having accepted a knighthood in 1914.