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Period: Jan 1, 1400 to
Preconfederation
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Prior to confederation colonial governments were collecting taxes and sending them back to the home country. -
First Recorded Tax
The King of France, Louis XIV, imposed the first recorded tax (in Canadian History) – an export tax of 50% on all beaver pelts and 10% on all moose hides on leaving his colonies. -
British North American Act
The Canadian government began to collect tax through the passing of The British North America Act. -
World War One - After Confederation
The war encouraged the government to increase taxes to finance the war. -
Direction Taxation
The federal government implemented a new method of direct taxation – a corporation tax that was known as the business profit war tax. -
Income War Tax and Personal and Corporate Income Tax
The Income War Tax Act was introduced by the Federal Government, led by Sir Robert L. Borden. In July the federal government imposed another tax; on personal and corporate income. Up until this time period the government only collected indirect taxes. -
Department of National Revenue
The Department of National Revenue was created -
Old Age Security Act
The Department of Nation Revenue began to collect Old Age Security Tax on personal and corporate income. This tax was assessed under the Old Age Security Act. -
GST
The Federal Government implemented the Goods and Services Tax replacing the Federal Sales Tax. -
Tax Payer Bill of Rights
The Taxpayer Bill Of Rights was established. The Bill outlined what the taxpayer can expect of the CRA.
