Tax law encompasses the laws and regulations applicable to taxation and other government levies on economic activity. The areas of tax law familiar to most people are federal and provincial income taxes as well as taxes on real property. Taxation in Canada is administered by the Canadian Revenue Agency (CRA). CRA collects taxes on the behalf of each province and territory (except Quebec) and remits a portion to the provinces for provincial income tax.  Municipal governments are funded largely by property taxes on residential, industrial and commercial real estate.

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