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Idea 15of 23Builds onGas tax is counted by the litre

No tax belongs to one government

Does each kind of tax go to just one government?

Today you'll discover

  • who collects income tax
  • who collects sales tax
  • who collects property tax

Think firstWho collects income tax?

Which governments collect income tax from people who work in Ontario?

Decide first, then press Next. Look for the same tag in two rows.

The table of governments with tags in the middle column: federal, income tax and sales tax; provincial, income tax and sales tax; municipal, property tax; band council, property tax. Thin lines then join each tag to the same tag in another row, marked shared.

See the whole ideathe big idea and the key word, in one place

The big idea

Every kind of tax is collected by more than one government.

Two collectors each

Income tax: Canada and the province. Sales tax: Canada and the province. Property tax: towns and band councils.

Income tax2 collectorsSales tax2 collectorsProperty tax2 collectors

Easy to get wrongThe Canada Revenue Agency collects Ontario's income tax and HST along with the federal part, then passes Ontario's part on to Ontario.

Key word

Canada Revenue Agency
the federal office that collects income tax and HST, and passes the province's part on to the province

Ready to use it?

  • Name the governments that collect a kind of tax.
  • Spot a chart that gives a tax only one collector.
Practise this idea