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The Government of Canada collects about $5 billion per year in excise taxes on gasoline, diesel, and aviation fuel [21] as well as approximately $1.6 billion per year from GST revenues on gasoline and diesel (net of input tax credits). The Canada Revenue Agency, a part of the government, collects these taxes.
The MTO is in charge of various aspects of transportation in Ontario, including the establishment and maintenance of the provincial highway system, the registration of vehicles and licensing of drivers, and the policing of provincial roads, enforced by the Ontario Provincial Police and the ministry's in-house enforcement program (Commercial vehicle enforcement).
Transport Canada Marine Safety (TCMS) is the division under Transport Canada that maintains and enhances marine safety and work to protect life, health, property and the marine environment. This includes providing services that are mandated by acts and regulations such as certification for Canadian seafarers and related professionals.
The MOT test (from Ministry of Transport, the former name of the Department for Transport) is a mandatory annual test of safety, road worthiness and exhaust emissions for vehicles over three years old. It is enforced by linking the official MOT database to the payment of Vehicle Excise Duty tax. Prior to November 2014 a tax disc had to be ...
There is a 5% tax on lodging and 5% tax on hotel room fees. New Brunswick: HST: 10: 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [6] Newfoundland and Labrador: HST: 10 15 The HST was increased two points to 10% with an overall tax of 15% on July 1, 2016. [7] Northwest Territories: GST: 0: 5 Nova Scotia ...
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ISO 3166-2:CA identifiers' second elements are all the same as these; ISO adopted the existing Canada Post abbreviations. [1] These abbreviations are not the source of letters in Canadian postal codes, which are assigned by Canada Post on a different basis than these abbreviations. While postal codes are also used for sorting, they allow ...
In order for a tax to be validly imposed, it must meet the requirements of s. 53 of the Constitution Act, 1867, but the authority for such imposition may be delegated within certain limits. Major J noted in Re Eurig Estate: [2] In my view, the rationale underlying s. 53 is somewhat broader.