The Dominion-Provincial Tax Agreements in Canada

1943 ◽  
Vol 37 (1) ◽  
pp. 91-97
Author(s):  
Theodore Kraft
Keyword(s):  
North America ◽  
Financial Structure ◽  
Federal State ◽  
Tax Burden ◽  
Corporate Taxes ◽  
Direct Taxation ◽  
British North America ◽  
War Finance ◽  
Fundamental Law ◽  
The Government

Canada has recently instituted a significant war-time fiscal plan. As a federal state, the Dominion has been plagued by the complicated problems of federal finance; and to meet the severe burdens of war finance, it has found it necessary to simplify the federal financial structure. This change has been accomplished by formal agreements between the Dominion and the provinces whereby the latter have agreed to retire from certain fields of taxation for the duration of the war.The agreements do not require amendment of the British North America Act (1867), but they do necessitate abstinence of the provinces from exercising a portion of their authority under it. By the terms of that fundamental law, the provinces are authorized to levy “direct taxation within the province in order to the raising of a revenue for provincial purposes” and “shop, saloon, tavern, auctioneer, and other licenses in order to the raising of a revenue for provincial, local, or municipal purposes.” The Dominion, however, is granted the power to raise revenue by “any mode or system of taxation.” Under this distribution of tax authority, it was natural that various sources should eventually be taxed by both the Dominion and the provinces. By 1940, not only the provinces and the Dominion, but also in some instances municipalities, were levying income and corporate taxes. Inasmuch as the rates varied from province to province and from municipality to municipality, there was inequality of the tax burden throughout the Dominion. In order to secure a maximum of revenue for war purposes, the Dominion government deemed it necessary to tax corporations and incomes at the same rate throughout Canada; and for this reason, the government requested the provinces (and municipalities) to retire from these fields of taxation for the war period.

Canadian Confederation and the Protestant Churches

1969 ◽  
Vol 38 (3) ◽  
pp. 327-337
Author(s):  
John Webster Grant
Keyword(s):  
Nova Scotia ◽  
North America ◽  
New Brunswick ◽  
Federal State ◽  
British North America ◽  
Protestant Churches

On July 1, 1867, the colonies of Canada, Nova Scotia and New Brunswick were united by an act of the imperial parliament—The British North America Act—to form a federal state known as Canada. The centennial of this Confederation was celebrated by Canadians in 1967. In this paper I want to discuss its influence on the Protestant churches of Canada.

The Naming of British Columbia

1978 ◽  
Vol 10 (3) ◽  
pp. 257-263 ◽  
Author(s):  
Ged Martin
Keyword(s):  
Nineteenth Century ◽  
British Columbia ◽  
North America ◽  
New Caledonia ◽  
Gold Rush ◽  
Western Coast ◽  
British North America ◽  
New Hebrides ◽  
The Government

Selecting a name for the gold rush colony of British Columbia, although apparently trivial, embarrassed the government, threatened to become the focus for a groundswell of opposition to the whole idea of establishing a new colony, and offers a curious sidelight on the role of the Crown.On 24 June 1858 Sir Edward Bulwer Lytton, the Colonial Secretary in Lord Derby's second ministry, wrote to the Queen to inform her that “in consequence of the recent discovery of Gold in the Neighbourhood of Fraser's River, on the Western Coast of British North America, rendering expedient the immediate establishment of Civil Government,” the government had decided “to erect at once a New Colony there.” Parliament had to authorize this, “& it is desirable that the name of the new Colony shall be inserted in the Bill.” Since the measure was to be introduced within a week, the procedure was slapdash. In asking the Queen to select a name, Lytton informed her that explorers had used the name “New Caledonia,” but did point out that the name had been used elsewhere, most notably for “the chief island of the New Hebrides Group in the South Seas where the French have lately signified their intention to form an establishment.” He added that the names New Cornwall and New Hanover had also been applied to parts of the coast by some mapmakers. While the monarch retained a significant role in mid-nineteenth century government, this hardly extended to, acting as a cartographical research institute for the Colonial Office. On 27 June the Queen informed her minister that she had settled on New Caledonia as the most generally accepted name.

Provincial Participation in Canadian Foreign Relations

1971 ◽  
Vol 13 (2) ◽  
pp. 230-245 ◽  
Author(s):  
Gerard F. Rutan
Keyword(s):  
North America ◽  
Foreign Relations ◽  
British North America ◽  
The Past ◽  
Technological Cooperation ◽  
Contractual Relations ◽  
The Government ◽  
Government Of Canada ◽  
The Individual

We do not feel that it is dangerous or harmful to the federation if provinces enter into relationships with other nations to develop for example educational or similar programs.Hon. Harry E. Strom, Premier of Alberta, in a letter to the authorWithin the past decade a perennial and intriguing problem concerning Canadian foreign relations has gained new prominence. Can the government of Canada as empowered under Heading VI (Section 91) of the British North America Act (1867) conclude contractual relations with foreign states when the terms of such contractual relations can be given legal implementation only by legislation of the provinces in areas reserved to them under heading VI (sections 92 and 93) ? Or more precisely, since certain classes of legislative subjects are specifically reserved to the provinces, can the individual province then engage in “foreign relations” vis-á-vis those reserved subjects?With the signing of the Franco-Quebec Agreements of 15 September 1967, which provided for increased cultural, scientific, and technological cooperation between France and Quebec, and the developments leading up to and flowing from this Accord, the problem of the role and extent of provincial powers in regard to foreign relationships again came to the fore.

The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

scholarly journals Les relations canado-américaines : Nationalisme et continentalisme

2005 ◽  
Vol 14 (1) ◽  
pp. 23-37 ◽  
Author(s):  
Louis Balthazar
Keyword(s):  
United States ◽  
North America ◽  
Manifest Destiny ◽  
The United States ◽  
Cultural Integration ◽  
British North America ◽  
History Of ◽  
Canadian Nationalism ◽  
Set Up ◽  
National Perspective

This paper's objective is to bring forth some elements which confirm the following hypothesis : Canada is consigned to continentalism, namely to economic and cultural integration with the United States though this fact is shrouded in a Canadian nationalism of sorts. The continentalist mentality is rooted in the history of British North America, inhabited mostly by refugees from America who have remained inherently "Yankees" in spite of their anti-americanism. The Confederation itself is based on a sort of complicity with the United States. More recently there were talks of a "North American nationality", and continentalism both cultural and economic has come to be seen as a 'force of nature" which the governments, at the most, put into a chanelling process. Still, it is possible for Canadian nationalism to exist provided it does not go beyond the threshold whence it would run headlong into the continental mentality. Canada has defined itself through an international or non-national perspective far too long for today's nationalism not to remain weak and poorly established. But the Americans whose "manifest destiny" has succeeded in spreading over Canada without even their having tried to hoist their flag there find it to their advantage to maintain some form of Canadian sovereignty. Canada as a "friendly nation" can be of use to Washington. That is why there are almost as many advocates for Canada's independence in the United States as there are north of the border. Canadian nationalism can thus further the interests of some Canadian elites without seriously prejudicing continental integration which can very well afford not to be set up into formalized structures.

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