The individual income tax ranks as Canada's chief source of federal revenue. The federal government also levies corporate income taxes, a general sales tax, tariffs, and excise taxes on such items as gasoline, alcohol, and tobacco. Canada's 10 provincial governments also rely most heavily on individual and corporate income taxes. The provinces also levy property taxes, sales taxes, and excise taxes on gasoline, tobacco, and motor vehicle licenses. Some provinces tax gifts, logging, and health-care programs.
Local governments get most of their revenue from property taxes.
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