Details of Tax Revenue - Canada methods, notes and classification

more Explanatory Notes

• • Tax
    • 00 Total tax revenue
    • 01 1000 Taxes on income, profits and capital gains
    • 02 1100 Of individuals
    • 1110 On income and profits
      • 03 1110 On income and profits
      • 04 Taxes federal government
      • 05 Taxes on individuals - province
    • 06 1120 On capital gains
    • 07 1200 Corporate
    • 1210 On profits
      • 08 1210 On profits
      • 09 Taxes federal government (1)
      • 0a Taxes on corporations - province
    • 0b 1220 On capital gains
    • 1300 Unallocable between 1100 and 1200
      • 0c 1300 Unallocable between 1100 and 1200
      • 0d Non-resident withhold taxes - federal
    • 0e 2000 Social security contributions
    • 2100 Employees
      • 0f 2100 Employees
      • 0g Canada pension plan
      • 0h Quebec pension plan
      • 0i Employment insurance
      • 0j Hospital insurance premiums
    • 0k 2110 On a payroll basis
    • 0l 2120 On an income tax basis
    • 2200 Employers
      • 0m 2200 Employers
      • 0n Canada pension plan
      • 0o Quebec pension plan
      • 0p Employment insurance
      • 0q Hospital insurance premiums
      • 0r Social insurance levies
    • 0s 2210 On a payroll basis of employers SSC
    • 0t 2220 On an income tax basis of employers SSC
    • 2300 Selfemployed or nonemployed
      • 0u 2300 Selfemployed or nonemployed
      • 0v Canada pension plan
      • 0w Quebec pension plan
    • 0x 2310 On a payroll basis of self/non-employed SSC
    • 0y 2320 On an income tax basis of self/non-employed SSC
    • 0z 2400 Unallocable between 2100, 2200 and 2300
    • 10 3000 Taxes on payroll and workforce
    • 11 4000 Taxes on property
    • 4100 Recurrent taxes on immovable property
      • 12 4100 Recurrent taxes on immovable property
      • 13 On property provincial government
      • 14 Personal property local government
      • 15 Real property local government
    • 16 4200 Recurrent taxes on net wealth
    • 17 4210 Individual
    • 18 4220 Corporate
    • 19 4300 Estate, inheritance and gift taxes
    • 4310 Estate and inheritance taxes
      • 1a 4310 Estate and inheritance taxes
      • 1b On inheritances federal government
      • 1c Succession duties provincial government
    • 4320 Gift taxes
      • 1d 4320 Gift taxes
      • 1e On gifts federal government
    • 1f 4400 Taxes on financial and capital transactions
    • 1g 4500 Nonrecurrent taxes
    • 1h 4510 On net wealth
    • 4520 Other nonrecurrent taxes
      • 1i 4520 Other nonrecurrent taxes
      • 1j Special assessments and charges local govt.
    • 1k 4600 Other recurrent taxes on property
    • 1l 5000 Taxes on goods and services
    • 1m 5100 Taxes on production, sale, transfer, etc
    • 1n 5110 General taxes
    • 1o 5111 Value added taxes
    • 5112 Sales tax
      • 1p 5112 Sales tax
      • 1q Sales taxes federal government
      • 1r Sales taxes provincial, local govt.
    • 1s 5113 Other
    • 1t 5120 Taxes on specific goods and services
    • 5121 Excises
      • 1u 5121 Excises
      • Excises federal government
        • 1v Excises federal government
        • 1w Liquor
        • 1x Tobacco
        • 1y Gasoline and motive fuel
        • 1z Remitted gaming profits
        • 20 Miscellaneous consumption taxes
      • Excises provincial government
        • 21 Excises provincial government
        • 22 Motor fuel
        • 23 Tobacco
        • 24 Other
    • 5122 Profits of fiscal monopolies
      • 25 5122 Profits of fiscal monopolies
      • 26 Own enterprises contributions
    • 5123 Customs and import duties
      • 27 5123 Customs and import duties
      • 28 Customs and import duties federal govt.
    • 29 5124 Taxes on exports
    • 2a 5125 Taxes on investment goods
    • 5126 Taxes on specific services
      • 2b 5126 Taxes on specific services
      • 2c Tax on insurance premiums, provincial govt.
      • 2d Tax on insurance premiums, federal govt.
      • 2e Amusement and admission taxes
      • 2f Air transportation taxes
      • 2g Racetrack betting
      • 2h Tax on meals and hotels
    • 2i 5127 Other taxes on internat. trade and transactions
    • 5128 Other taxes
      • 2j 5128 Other taxes
      • 2k Other taxes federal government
      • 2l Other taxes provincial government
    • 2m 5130 Unallocable between 5110 and 5120
    • 2n 5200 Taxes on use of goods and perform activities
    • 2o 5210 Recurrent taxes
    • 2p 5211 Paid by households: motor vehicles
    • 2q 5212 Paid by others: motor vehicles
    • 2r 5213 Paid in respect of other goods
    • 5220 Nonrecurrent taxes
      • 2s 5220 Nonrecurrent taxes
      • 2t Licences and permits local govt.
      • 2u Licences and permits provincial govt.
    • 2v 5300 Unallocable between 5100 and 5200
    • 2w 6000 Other taxes
    • 2x 6100 Paid solely by business
    • 6200 Other
      • 2y 6200 Other
      • 2z Poll tax local government
      • 30 Miscellaneous local government
      • 31 Other federal government
    • 32 Non-wastable tax credits against 1110
    • 33 Tax expenditure component
    • 34 Transfer component
    • 35 Non-wastable tax credits against 1210
    • 36 Tax expenditure component
    • 37 Transfer component
    • 38 Total tax revenue on cash basis
    • 39 Total tax revenue on accrual basis
    • 3a Additional taxes included in National Accounts
    • 3b Taxes excluded from National Accounts
    • 3c Difference in treatment of tax credits
    • 3d Capital transfer for uncollected revenue
    • 3e Voluntary social security contributions
    • 3f Miscellaneous differences
    • 3g National Accounts: Taxes and actual social contributions
    • 3h Imputed social contributions
    • 3i National Accounts: Taxes and all social contributions
  • Government
    • 0 Federal or Central government
    • 1 State/Regional
    • 2 Local government
    • 3 Social Security Funds
    • 4 Total