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Canadian federal legislation
The Tax Break for All Canadians Act (French: Loi concernant un congé fiscal pour l’ensemble des Canadiens) is a statute of the Parliament of Canada. The
Tax Break for All Canadians Act
Tax_Break_for_All_Canadians_Act
Any item that avoids taxes
Tax break also known as tax preferences, tax concession, and tax relief, are a method of reduction to the tax liability of taxpayers. Government usually
Tax_break
2025 legislation in the United States
Beautiful Bill Act (OBBBA) or the Big Beautiful Bill (P.L. 119-21), is a U.S. federal statute passed by the 119th United States Congress containing tax and spending
One_Big_Beautiful_Bill_Act
Canadian tax on Chinese immigrants
Council Chinese Exclusion Act Internment of Japanese Canadians Lost Years: A People's Struggle for Justice New Zealand head tax (1881–1944) White Australia
Chinese_head_tax
2010 U.S. tax law
Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers
Foreign Account Tax Compliance Act
Foreign_Account_Tax_Compliance_Act
U.S. federal tax legislation
The Tax Cuts and Jobs Act (Pub. L. 115–97 (text) (PDF)), is a United States federal law that amended the Internal Revenue Code of 1986, and also known
Tax_Cuts_and_Jobs_Act
Revenue service of the U.S. federal government
Act. The IRS originates from the Office of Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax
Internal_Revenue_Service
Federal value-added tax in Canada
Toronto Star. "Government of Canada Provides Broad-Based Tax Relief for All Canadians". Department of Finance Canada. December 14, 2007. Archived from
Goods and services tax (Canada)
Goods_and_services_tax_(Canada)
Pricing Act, in force since June 21, 2018 (page visited on October 26, 2018). Dana Nuccitelli, "Canada passed a carbon tax that will give most Canadians more
Carbon_pricing_in_Canada
October 2018. "Cannabis Edibles, Extracts and Topicals & THC Excise Tax Coming To Canadians May 1, 2019". Extract Magazine. Jordan Alexander. 19 March 2019
Cannabis_in_Canada
American budget reconciliation law
2022). "Consumers may qualify for up to $10,000 — or more — in climate tax breaks and rebates in the Inflation Reduction Act". CNBC. Retrieved September
Inflation_Reduction_Act
Prime Minister of Canada from 1911 to 1920
first $3,000 for everyone else. Single people were taxed at four percent while the tax rate ranged from two to 22 percent for married Canadians with dependents
Robert_Borden
Value-added tax or sales tax charged on feminine hygiene products
of Canadians signed and presented to the Federal Government of Canada in Ottawa. Critics have pointed out that sanitary products are still taxed under
Tampon_tax
Payments from federal to provincial governments
of direct taxation (e.g. income tax), in whole or in part, to the federal government which provides the funding for equalization. Payment amounts are
Equalization payments in Canada
Equalization_payments_in_Canada
only a label for those who had the right to enter and remain in Canada; Canadians continued to be British subjects. Under the Act, a Canadian "citizen" was
Canadian_nationality_law
Tax incentive
reduce the amount of income tax they may have to pay. Canada Training Credit: A refundable tax credit available to help Canadians with the cost of eligible
Tax_credit
British statute which taxed its American colonies' use of printed materials
London. The Stamp Act 1765 was very unpopular among colonists. A majority considered it a violation of their rights as Englishmen to be taxed without their
Stamp_Act_1765
Individual retirement account
Joint Tax Treaties, such as the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital. For Canadians with
Roth_IRA
Canadian conservative advocacy organization
organized 19 Tax Alert rallies to promote lower taxes. The rallies were attended by 20,000 Canadians, and gathered 233,000 petition signatures. At this
Canadian_Taxpayers_Federation
Financial optimization technique
the Canada's federal income tax act (described here), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary
Tax_avoidance
Tax on the transfer of the property of a deceased person
For 2017, the exemption increased to $5.49 million. In 2018, the exemption doubled to $11.18 million per taxpayer due to the Tax Cuts and Jobs Act of
Estate tax in the United States
Estate_tax_in_the_United_States
Political advocacy group
writing to oppose all tax increases. The founder and president of ATR is Grover Norquist, a conservative tax activist. Americans for Tax Reform is a 501(c)(4)
Americans_for_Tax_Reform
someone can break the law by fraudulently misstating their income on their income tax." It rejected calls by the opposition for Elections Canada to be given
Federal political financing in Canada
Federal_political_financing_in_Canada
Corporate relocation to a lower tax location
expatriate" is also used, for example in the Homeland Security Act of 2002. The majority of the less than 100 material tax inversions recorded since 1993
Tax_inversion
Place which charges very low taxes on profits
A tax haven is a term, often used pejoratively, to describe a place with very low tax rates for non-domiciled investors, even if the official rates may
Tax_haven
Higher tax rate on companies
Act's title was a misnomer as it was just an excise tax imposed on the difference between the market price of oil and a 1979 base price adjusted for inflation
Windfall_tax
Racial and cultural group in Canada
generally-accepted name for Canadians of black African descent.[citation needed] The term "African Canadian" is used by some black Canadians who trace their heritage
Black_Canadians
U.S. federal tax cut
Recovery Tax Act of 1981 (ERTA), or Kemp–Roth Tax Cut, was an Act that introduced a major tax cut, which was designed to encourage economic growth. The Act was
Economic Recovery Tax Act of 1981
Economic_Recovery_Tax_Act_of_1981
was characterized by the individual and corporate tax cuts, attempts to repeal the Affordable Care Act ("Obamacare"), trade protectionism, deregulation
Economic policy of the first Trump administration
Economic_policy_of_the_first_Trump_administration
Monetary exemption from taxes that would otherwise be levied
governmental units from all tax. For multi-tier jurisdictions, this exemption generally extends to lower tier units and across units. For example, state and
Tax_exemption
Tax levied on property purchases or documents
Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques
Stamp_duty
Tax levied on trades of financial instruments such as stocks, bonds, or derivatives
for securities and commodities and 0.03% for bonds. The United States instituted a transfer tax on all sales or transfers of stock in The Revenue Act
Financial_transaction_tax
Taxpayer's location for tax responsibility purposes
for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For
Tax_residence
2022. The endowment tax provision of the Tax Cuts and Jobs Act has been criticized as funding tax breaks for corporations and the wealthy at the expense
List of colleges and universities in the United States by endowment
List_of_colleges_and_universities_in_the_United_States_by_endowment
Levy on the unimproved value of land
ISSN 1536-7150. Yang, Ken (16 October 2023). "Taxing land can provide $194 billion for Canadians". Common Wealth Canada. Retrieved 21 April 2024. "Land Taxation
Land_value_tax
share of direct taxes from the total tax revenues was around 70%. Top ten percent earners in Iranian society pay 3% of all income taxes, while in the United
Taxation_in_Iran
authority to levy taxes—including tariffs—since 1930, Congress has passed laws allowing the president to impose tariffs unilaterally for national security
Tariffs in the second Trump administration
Tariffs_in_the_second_Trump_administration
EV subsidies and tax breaks. China ended the max. 12,600 yuan direct subsidy for BEV customers in 2022. Until the end of 2025, tax exemption is a maximum
Government incentives for plug-in electric vehicles
Government_incentives_for_plug-in_electric_vehicles
Total or partial exemption from tax
create housing for low-income individuals in the historic buildings, and enhance property values. Currently, according to the Tax Reform Act of 1986, there
Tax_incentive
Allegation that Ireland facilitates tax base erosion and profit shifting
labelled as a corporate tax haven in multiple financial reports, an allegation which the state has rejected. Ireland is on all academic tax haven lists, including
Ireland_as_a_tax_haven
Irish corporate tax avoidance tool
"territorial" tax systems. The United States switched to a "territorial" tax system in the December 2017 Tax Cuts and Jobs Act (TCJA), causing American tax academics
Double_Irish_arrangement
that "when Canadians travel to the U.S., they are visiting fewer locations and staying for less time than they used to." In 2025, Canadians spent C$3.3bn
2025–2026 Canadian boycott of the United States
2025–2026_Canadian_boycott_of_the_United_States
Canadian politician and businessman
families of fallen Canadian soldiers. McTeague tabled a private member bill that proposed to give parents substantial tax breaks for saving education money;
Dan_McTeague
Tax amnesty allows taxpayers to voluntarily disclose and pay tax owing in exchange for avoiding tax evasion penalties. It is a limited-time opportunity
Tax_amnesty
Tax credit for parents with dependent children
States federal child tax credit (CTC) is a partially-refundable tax credit for parents with dependent children. It provides $2,000 in tax relief per qualifying
Child tax credit (United States)
Child_tax_credit_(United_States)
Economic conflict since 2025
order called for 25 percent tariffs on all imports from Mexico and all imports from Canada except for oil and energy, which would be taxed at 10 percent
2025–2026 United States trade war with Canada and Mexico
2025–2026_United_States_trade_war_with_Canada_and_Mexico
Low "effective" tax rates for foreign corporations
Corporate haven, corporate tax haven, or multinational tax haven, is a jurisdiction that multinational corporations find attractive for establishing subsidiaries
Corporate_haven
Prime Minister of Canada since 2025
consumer carbon tax, enacted the One Canadian Economy Act in response to a trade war started by the United States, launched the Build Canada Homes agency
Mark_Carney
a salt tax was later re-introduced in India via the Salt Cess Act, 1953, before being scrapped and succeeded by the Goods and Services Tax in 2017,
History of the salt tax in British India
History_of_the_salt_tax_in_British_India
Prime Minister of Canada (1968–1979; 1980–1984)
1984, c. 1 An Act to amend the Income Tax Act and related statutes, and to amend the Canada Pension Plan, the Unemployment Insurance Act, 1971, the Financial
Pierre_Trudeau
Tax on an entity's holdings of assets
A wealth tax, also called a capital tax, equity tax, or net wealth tax, is a tax on an entity's holdings of assets or an entity's net worth. This includes
Wealth_tax
Tax on financial endowments not otherwise taxed
according to the 2026 law. The endowment tax provision of the Tax Cuts and Jobs Act was criticized as funding tax breaks for corporations and the wealthy at the
Endowment_tax
of these tax decreases cited that sales taxes target those who spend more and therefore such reductions disproportionately benefit Canadians giving those
Domestic policy of the Stephen Harper government
Domestic_policy_of_the_Stephen_Harper_government
Proposed U.S. law
Healthcare for All Americans - 1989" (PDF). Archived (PDF) from the original on October 6, 2016. "What tax changes did the Affordable Care Act make?". Tax Policy
American Health Care Act of 2017
American_Health_Care_Act_of_2017
Variant of carbon tax that restricts revenue use to direct payments to the people
that will give most Canadians more money". The Guardian. ISSN 0261-3077. Retrieved 2 August 2019. "Switzerland leads the world on taxing carbon, despite gaping
Carbon_fee_and_dividend
until 1986 when the Tax Reform Act of 1986 re-raised it to 28% and 33% for all individuals subject to phase-outs. The Tax Reform Act of 1986 shifted capital
Tax policy and economic inequality in the United States
Tax_policy_and_economic_inequality_in_the_United_States
Morneau had used tax-havens when he was the executive chair of Morneau Shepell, which was proven false. A probe by Canadians for Tax Fairness found that
2019 Canadian federal election
2019_Canadian_federal_election
that Canadians expect from their leaders." Canada Revenue Agency said in a statement that its current tax evasion audits include "some Canadian clients
Panama Papers and North America
Panama_Papers_and_North_America
Canadian former tax-deferred savings plan
d'épargne-logement, REÉL) was a federal tax-deferred savings plan intended to encourage home ownership in Canada. Individual taxpayers could contribute
Registered home ownership savings plan
Registered_home_ownership_savings_plan
United States savings program for educational expenses
included as qualified expenses for 529 plans along with post-secondary education costs after passage of the Tax Cuts and Jobs Act. 529 plans are named after
529_plan
Excise on alcoholic beverages
terms for these taxes are an excise duty, indirect tax, unit tax, user fee, commodity tax, consumption tax, luxury tax, sumptuary tax, and sin tax. Excise
Alcohol_tax
Canada resumed after the winter break. Trudeau addressed the Commons asking Canadians for patience as the government sought a negotiated end. "On all
Domestic policy of the Justin Trudeau government
Domestic_policy_of_the_Justin_Trudeau_government
companies, the U.S. Tax Cuts and Jobs Act of 2017 (TCJA) moves the U.S. to a "territorial tax" system. The TJCA's GILTI–FDII–BEAT tax regime has seen U
Corporation tax in the Republic of Ireland
Corporation_tax_in_the_Republic_of_Ireland
Proposed U.S. law
"Patient Protection and Affordable Care Act". According to the Congressional Budget Office, HR 3200 included tax increases and spending cuts that reduce
America's Affordable Health Choices Act of 2009
America's_Affordable_Health_Choices_Act_of_2009
abruptly ended all trade negotiations with Canada and threatened new tariffs, citing the pending implementation on June 30 of a Digital Service Tax (DST) targeting
Timeline of the 2025–2026 United States trade war with Canada
Timeline_of_the_2025–2026_United_States_trade_war_with_Canada
affordability of housing was a problem for low and middle income Canadians. Canadians in the lowest quintile who were in renters households were 18 times
Affordable_housing_in_Canada
Financial crime
Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails
Tax_evasion
Defunct Canadian marketing board
Parliament of Canada on 5 July 1935, its operation was governed by the Canadian Wheat Board Act as a mandatory producer marketing system for wheat and barley
Canadian_Wheat_Board
Type of U.S. retirement/pension plan
the tax break for the 401(k) on the grounds that it did not increase aggregate retirement savings, and using the $200 billion in additional tax revenue
401(k)
Canadian politician (born 1979)
Lilley, Brian (April 20, 2024). "LILLEY: Pierre Poilievre promises tax cuts so Canadians can afford life again". Toronto Sun. Archived from the original
Pierre_Poilievre
2012 United States federal law
Magnitsky Act, including Russian officials and others implicated in the case of Sergei Magnitsky. Notable names include: Artem Kuznetsov, a tax investigator
Magnitsky_Act
29% for tax year 2019 and onwards, whereas the corporate tax rate is 35% for the banking industry for TY 2019. Alternative Corporate Tax (ACT) in Pakistan
Taxation_in_Pakistan
British Columbia policy which adds carbon taxes to fossil fuels
its own, meet B.C.'s emission-reduction targets. Many Canadians concluded that the carbon tax generally benefitted the British Columbian economy, in
British_Columbia_carbon_tax
infrastructure, cutting taxes, and repealing the Affordable Care Act. He also worked to encourage space exploration, implement the Tax Cuts and Jobs Act, work on deregulation
Domestic policy of the first Trump administration
Domestic_policy_of_the_first_Trump_administration
Criminal Investigation division of the IRS
prosecution of criminal tax, money laundering, public corruption, cyber, ID theft, narcotics, terrorist-financing and Bank Secrecy Act related crime cases
IRS_Criminal_Investigation
Canadian government budget for 2006–07
GST cuts would benefit all Canadians, including low-income earners and those outside the workforce who do not pay income tax. The first GST cut went
2006_Canadian_federal_budget
Appropriations and pandemic relief bill
reasonable for the services provided Various "tax extenders" extending expiring tax breaks; including making permanent a previous reduction in the excise tax for
Consolidated Appropriations Act, 2021
Consolidated_Appropriations_Act,_2021
countries. Czech Republic's current tax system was put into administration on 1 January 1993. Since then, an updated VAT act was introduced on 1 May 2004 when
Taxation in the Czech Republic
Taxation_in_the_Czech_Republic
Reduction in the tax charged by a government
A tax cut (or tax rate cut) is a reduction in taxes collected by a government. It usually refers to reductions in the percentage of tax paid on income
Tax_cut
2021 United States Congress bill
the Inflation Reduction Act of 2022, which incorporated some of the Build Back Better Act's climate change, healthcare, and tax reform proposals while
Build_Back_Better_Act
Sanctions against foreign individuals
legislation such as Canada, the United Kingdom and the European Union. In 2008, Sergei Magnitsky was a tax accountant who accused Russian tax officials and
Magnitsky_legislation
Canada, the socio-technical landscape is changing. More Canadians are supportive of green energy policies and a transition into a green economy. For the
Green economy policies in Canada
Green_economy_policies_in_Canada
the Tax Cuts and Jobs Act of 2017, which was passed during his first presidential term. Trump has also pledged to remove taxes on tips, overtime pay,
Economic policy of the second Trump administration
Economic_policy_of_the_second_Trump_administration
potential tax rates around Europe for certain income brackets. It is focused on three types of taxes: corporate, individual, and value added taxes (VAT).
Tax_rates_in_Europe
2025 United States law
Immobilizing Technological Deepfakes on Websites and Networks Act, or TAKE IT DOWN Act, is a United States law that aims to deal with non-consensual intimate
TAKE_IT_DOWN_Act
1867 unification of Province of Canada, Nova Scotia, and New Brunswick
Martin 1995, p. 1. Constitution Act, 1867, ss. 5 and 6. "How Canadians Govern Themselves" (7th ed.). Parliament of Canada. Archived from the original on
Canadian_Confederation
American bank holding limiting deposit use to health expenses
states had some form of MSA legislation offering a state tax break to those who open MSAs. The MSA for the self-employed person or business is now called an
Medical savings account (United States)
Medical_savings_account_(United_States)
Prime Minister of Canada from 1984 to 1993
middle-income Canadians, universal family allowances ended as high-income parents were required to repay all of their benefits at tax-filing time. This
Brian_Mulroney
Presidential Tax Transparency and Accountability Act (S.B. 27), a law requiring candidates for president and California governor, as a condition for gaining
Tax_returns_of_Donald_Trump
Canadian politician (born 1979)
"Netflix tax"), and a universal pharmacare system, stating "universal healthcare is essential when we talk about equality for all Canadians". The NDP
Jagmeet_Singh
Legal procedure to relinquish American citizenship
Tax): Breaking Up Is Hard To Do" (PDF). Tax Planning International Review: 3–7. ISSN 0309-7900. Cites for example the Armed Forces Tax Fairness Act of
Relinquishment of United States nationality
Relinquishment_of_United_States_nationality
Vehicle that holds income-generating assets and distributes earnings to unitholders
which brings Canadians any closer to understanding what type of information or calculations led the Minister break his election promise and tax income trusts
Income_trust
Actions against a 2010 US statute
Affordable Care Act (commonly called the ACA or Obamacare), which had been enacted by the 111th United States Congress on March 23, 2010. All efforts to repeal
Efforts to repeal the Affordable Care Act
Efforts_to_repeal_the_Affordable_Care_Act
Prime Minister of Canada from 2015 to 2025
that his first legislative priority was to lower taxes for middle-income Canadians and raise taxes for the top 1% of income earners after parliament was
Justin_Trudeau
Tax dispute involving Apple, Ireland, and the EU
Retrieved 29 March 2018. "Tax break for IP transfers is cut to 80pc". Irish Independent. 11 October 2017. "Change in tax treatment of intellectual property
Apple–EU_tax_dispute
U.S. federal statute known as Obamacare
voted to repeal all or parts of the Affordable Care Act more than sixty times. The Tax Cuts and Jobs Act of 2017 eliminated the fine for violating the individual
Affordable_Care_Act
2025 US federal law
for the entire for the past year, and what happened when the president signed the transparency act is the Department of Justice has now released all the
Epstein Files Transparency Act
Epstein_Files_Transparency_Act
Part of Federal Ministry of National Revenue
Agency as a charitable organization under the Income Tax Act. To be eligible for charitable tax status, charities need to provide a public benefit, such
Charities Directorate of Canada
Charities_Directorate_of_Canada
Period of internment of Japanese people in Canada
not all Canadians believed that Japanese Canadians posed a threat to national security, including select senior officials of the Royal Canadian Mounted
Internment of Japanese Canadians
Internment_of_Japanese_Canadians
Corporate tax system
corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce
Dividend_imputation
TAX BREAK-FOR-ALL-CANADIANS-ACT
TAX BREAK-FOR-ALL-CANADIANS-ACT
Surname or Lastname
English and Scottish
English and Scottish : of uncertain origin; in part it may be a shortened form of McCall.Probably also an Americanized spelling of Ahl or Al.
Surname or Lastname
English
English : possibly a variant of Tye.Jewish (from Poland) : metonymic occupational name for a tea merchant, from central Yiddish tay ‘tea’.Chinese : variant of Zheng.
Boy/Male
Indian, Sanskrit
Day Break
Boy/Male
Scottish
Speckled.
Male
English
American English form of German Dachs, DAX means "badger."Â
Male
Hebrew
(תָּ×) Hebrew name TAM means "complete, whole" or "honest." Compare with another form of Tam.
Surname or Lastname
English
English : habitational name from Bream in Worcestershire, which is probably named in Old English as ‘the place where broom grows’, from brÄ“me, an unattested dialect variant of brÅm ‘broom’.English : nickname for a fierce or energetic person, from Middle English brem(e), brim(me) ‘fierce’, ‘vigorous’ (from Old English brÄ“me ‘famous’, ‘noble’).English : variant of Braham.
Surname or Lastname
Variant spelling of German and Jewish Wachs.English
Variant spelling of German and Jewish Wachs.English : metonymic occupational name for a seller or gatherer of beeswax, Middle English wax (from Old English weax). In the Middle Ages wax was an important commodity, used among other things for making candles.
Surname or Lastname
English or Irish
English or Irish : unexplained; perhaps a variant of All or a reduced form of Allis.
Surname or Lastname
Scottish or Irish
Scottish or Irish : reduced form of McFall.English : topographic name for someone who lived by a waterfall, declivity, or forest clearing, Middle English fall (from Old English (ge)fall ‘a felling of trees’, Old Norse fall ‘forest clearing’).German : topographic name from Middle High German val ‘fall (of trees)’; in some cases ‘waterfall’ or ‘landslide’, or a habitational name from a minor place named with this word, or in Tyrol from Ladine val ‘valley’.African : unexplained.
Boy/Male
Indian, Sanskrit
Break
Boy/Male
English Israeli
Tall.
Surname or Lastname
English
English : possibly from bleak ‘pale’ (first attested in the 16th century, but probably a much older word, derived from Old Norse bleikr, a cognate of Old English blÄc). The name John Bleke is recorded at Haddenham, near Ely, in 1585. However, the Low German or Dutch name Bleeke was introduced to England by a waterman recorded at Gravesend, Kent, in 1653, and this may account for some if not all examples of the name.
Surname or Lastname
Scottish
Scottish : nickname from Gaelic breac ‘speckled’.English : unexplained.German : topographic name related to Middle Low German brÄke ‘uncultivated land’.Breck was the name of a Massachusetts Bay family prominent in the earliest settlement. Edward Breck settled in Dorchester, MA, in 1636, and died there in 1662.
Boy/Male
Hindu
Who is aware in all thing always
Male
English
 Pet form of English Thaddeus, TAD means "courageous, large-hearted." Irish Anglicized form of Gaelic Tadhg, meaning "poet."
Male
Scottish
Short form of Scottish Gaelic TÃ mhas, TAM means "twin." Compare with another form of Tam.
Surname or Lastname
English
English : patronymic from Dack.Possibly an Americanized spelling of German Dachs, from Middle High German dahs ‘badger’; hence a nickname for someone who hunted badgers or was thought to resemble the animal.French : habitational name, either from Dax in Landes or (with fused preposition d(e)) from Ax-les-Thermes in Ariège.
Female
Egyptian
, Taf-nekhta.
Female
Hebrew
(טַל) Hebrew unisex name TAL means "dew."Â
TAX BREAK-FOR-ALL-CANADIANS-ACT
TAX BREAK-FOR-ALL-CANADIANS-ACT
TAX BREAK-FOR-ALL-CANADIANS-ACT
TAX BREAK-FOR-ALL-CANADIANS-ACT
TAX BREAK-FOR-ALL-CANADIANS-ACT
TAX BREAK-FOR-ALL-CANADIANS-ACT
TAX BREAK-FOR-ALL-CANADIANS-ACT