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135-695: Government sponsored Student Loans in Canada was designed to help post-secondary students pay for their education in Canada . The federal government funds the Canada Student Loan Program (CSLP) and the provinces may fund their own programs or be integrated with the CSLP. In addition, Canadian banks offer commercial loans targeted for students in professional programs. Canadian citizens , permanent residents of Canada living in any province for over

270-403: A middle power , Canada's strong support for multilateralism and internationalism has been closely related to its foreign relations policies of peacekeeping and aid for developing countries . Canada is part of multiple international organizations and forums . While a variety of theories have been postulated for the etymological origins of Canada , the name is now accepted as coming from

405-467: A parliamentary system within the context of a constitutional monarchy —the monarchy of Canada being the foundation of the executive, legislative , and judicial branches. The reigning monarch is also monarch of 14 other sovereign Commonwealth countries and Canada's 10 provinces . The monarch appoints a representative, the governor general , on the advice of the prime minister , to carry out most of their ceremonial royal duties. The monarchy

540-591: A CRA employee is 45 years old. Under the Financial Administration Act , the CRA is designated under Schedule V as a separate agency outside of the core public administration, which allows the CRA to establish different job classifications, pay rates, and enter into labour negotiations differently from other government departments and agencies. Consequently, the job classifications used by CRA may not align with those typically used in other parts of

675-506: A Canada Student Loan forgiveness programme for medical and nursing students to complement other health human resources strategies to expand the provision of primary health services. The programme is meant to encourage and support new family physicians, nurse practitioners and nurses to practise in underserved rural or remote communities of the country, including communities that provide health services to First Nations and Inuit populations. The National Student Loans Service Centre (NSLSC)

810-671: A consequence of European colonization, the Indigenous population declined by forty to eighty percent. The decline is attributed to several causes, including the transfer of European diseases , to which they had no natural immunity, conflicts over the fur trade, conflicts with the colonial authorities and settlers, and the loss of Indigenous lands to settlers and the subsequent collapse of several nations' self-sufficiency. Although not without conflict, European Canadians ' early interactions with First Nations and Inuit populations were relatively peaceful. First Nations and Métis peoples played

945-567: A constitutional amending formula and the Canadian Charter of Rights and Freedoms . The Charter guarantees basic rights and freedoms that usually cannot be overridden by any government; a notwithstanding clause allows Parliament and the provincial legislatures to override certain sections of the Charter for a period of five years. Canada's judiciary interprets laws and has the power to strike down acts of Parliament that violate

1080-466: A critical part in the development of European colonies in Canada , particularly for their role in assisting European coureurs des bois and voyageurs in their explorations of the continent during the North American fur trade . These early European interactions with First Nations would change from friendship and peace treaties to the dispossession of Indigenous lands through treaties . From

1215-506: A distinguishing element of Canada's political culture. Peace, order, and good government , alongside an Implied Bill of Rights , are founding principles of Canadian federalism . At the federal level, Canada has been dominated by two relatively centrist parties practising "brokerage politics": the centre-left leaning Liberal Party of Canada and the centre-right leaning Conservative Party of Canada (or its predecessors ). The historically predominant Liberals position themselves at

1350-694: A given tax year. Income is generally reported through the T-series forms, with the number corresponding with a specific type of income situation. Individual taxpayers will report their income using the T1 return . Corporations and trusts respectively use the T2 and T3 forms. Employers use the T4 form to issue a statement of remuneration paid for individual employees, which is then submitted to employees for T1 filing purposes Lastly, any investment income or capital gains earned by

1485-581: A lower rate applicable to income that qualifies for the federal small business deduction, and the higher rate to all other forms of income. While some provinces adhere to the business limit for the lower rate set by the federal governments, other provinces choose to maintain their own rate. The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax ) of 5 per cent in all provinces. In Quebec, under an agreement with

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1620-405: A notice of assessment. The notice of assessment provides a summary of each entity's income, credits and deductions. If a taxpayer disagrees with an assessment, they may file an appeal which may lead to challenging the assessment in tax court. Once a tax return is assessed, it may be subject to review. In some cases, a tax return could be reviewed before being assessed. After an objection is filed,

1755-704: A process of increasing autonomy from the United Kingdom. This increased sovereignty was highlighted by the Statute of Westminster, 1931 , and culminating in the Canada Act 1982 , which severed the vestiges of legal dependence on the Parliament of the United Kingdom . Canada is a parliamentary democracy and a constitutional monarchy in the Westminster tradition . The country's head of government

1890-883: A separate colony in 1769. To avert conflict in Quebec , the British Parliament passed the Quebec Act 1774, expanding Quebec's territory to the Great Lakes and Ohio Valley . More importantly, the Quebec Act afforded Quebec special autonomy and rights of self-administration at a time when the Thirteen Colonies were increasingly agitating against British rule. It re-established the French language, Catholic faith, and French civil law there, staving off

2025-561: A single department, Customs and Excise, between 1918 and 1927. In 1927, the Department of National Revenue Act was enacted by Parliament, which changed the name of the department from Customs and Excise to National Revenue, while retaining its earlier mandate. The Department of National Revenue would gain increasing responsibility as new social programs, such as the Canada Pension Plan , and new streams of revenue, such as

2160-482: A taxpayer is reported in a T5 form. Depending on the complexity of a taxpayer's income situation, supplementary forms outside of the T-series may need to be completed. For income tax purposes, trusts are treated as a taxable entity by the Income Tax Act . A legal representative of an estate of a deceased person may have to file a T3 return for the estate if it has properties that has not been distributed. Unlike

2295-431: A temperate climate, with a mild and rainy winter. On the east and west coasts, average high temperatures are generally in the low 20s °C (70s °F), while between the coasts, the average summer high temperature ranges from 25 to 30 °C (77 to 86 °F), with temperatures in some interior locations occasionally exceeding 40 °C (104 °F). Much of Northern Canada is covered by ice and permafrost . The future of

2430-460: A third-party provider in order to use the system. As of the 2019 tax year, the vast majority of taxpayers file their taxes electronically (90.3%) while increasingly fewer taxpayers (9.7%) use the traditional paper method. Most taxpayers (56.5%) rely on EFILE to submit their return, meaning that most Canadians generally seek out tax professionals when preparing their annual returns. Many benefits, such as Canada Child Benefit (CCB), are determined by

2565-919: A year, and protected persons are normally eligible for loans provided by the federal government , through the CSLP, in addition to loans provided by their province of residence. Loans issued to full-time students are interest free while a student is in full-time studies. Students receiving a Canada Student Loan (CSL) for the first time on or after August 1, 1995, are eligible for up to 340 weeks (~6.5 years) of interest-free status on their loan balance. Students in doctoral programs are eligible for an additional 60 weeks, up to 400 weeks (~7.5 years). Students with permanent disabilities and students who received their first CSL prior to August 1, 1995, are eligible for up to 520 weeks of assistance (10 years), though certain provincial loans may have different limits. Whether in receipt of student loans or not, students in full-time study are not required to repay their student loans. Depending on

2700-546: Is an agency created by the Canada Student Loans Program (CSLP) where Canadian Federal loan holders manage their student loan. The NSLSC manages CSLP (Federal) loans as well as provincially-integrated loans for the following provinces: British Columbia, Saskatchewan, Ontario, New Brunswick, and Newfoundland and Labrador. The NSLSC website ( nslsc.ca ) can be used to maintain student loan holders files, confirm enrolment, check disbursement status, apply for

2835-421: Is based on the principle of mandatory self-assessment. Taxpayers, comprising both businesses and individuals, must complete a tax return every year determine whether they owe taxes or will receive a refund. For individual tax returns, returns are generally due on April 30 for the preceding tax year. For other entities, such as charities, corporations, sole proprietorships, partnerships, or self-employed individuals,

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2970-554: Is divided into 15 terrestrial and five marine ecozones . These ecozones encompass over 80,000 classified species of Canadian wildlife , with an equal number yet to be formally recognized or discovered. Although Canada has a low percentage of endemic species compared to other countries , due to human activities, invasive species , and environmental issues in the country , there are currently more than 800 species at risk of being lost . About 65 percent of Canada's resident species are considered "Secure". Over half of Canada's landscape

3105-1026: Is intact and relatively free of human development. The boreal forest of Canada is considered to be the largest intact forest on Earth, with approximately 3,000,000 km (1,200,000 sq mi) undisturbed by roads, cities or industry. Since the end of the last glacial period , Canada has consisted of eight distinct forest regions . Approximately 12.1 percent of the nation's landmass and freshwater are conservation areas , including 11.4 percent designated as protected areas . Approximately 13.8 percent of its territorial waters are conserved, including 8.9 percent designated as protected areas. Canada's first National Park , Banff National Park established in 1885 spans 6,641 square kilometres (2,564 sq mi). Canada's oldest provincial park, Algonquin Provincial Park , established in 1893, covers an area of 7,653.45 square kilometres (2,955.01 sq mi). Lake Superior National Marine Conservation Area

3240-597: Is one of the world's most ethnically diverse and multicultural nations, the product of large-scale immigration . Canada's long and complex relationship with the United States has had a significant impact on its history , economy , and culture . A developed country , Canada has a high nominal per capita income globally and its advanced economy ranks among the largest in the world by nominal GDP , relying chiefly upon its abundant natural resources and well-developed international trade networks . Recognized as

3375-517: Is possible depends largely on a student's province of residence. Most charter banks in Canada have specific programs for students in professional programs (e.g., medicine) that can provide more funds than usual in the form of a line of credit, sometimes with lower interest rates as well. Students may also be eligible for government loans that are interest free while in school on top of this line of credit, as private loans do not count against government loans/grants. The March 2011 federal budget announced

3510-436: Is required to file a T4 return, that is, a T4 summary for total wages paid by the business, and T4 slips for wages paid to each employees, to the CRA. The CRA is responsible for collecting several taxes on behalf of the federal government, and most provincial and territorial governments (except Quebec), including personal income taxes , corporate taxes , sales taxes , fuel charges , and certain excise taxes as defined under

3645-668: Is responsible to Parliament through the minister of national revenue ( Marie Claude-Bibeau since 2023). The day-to-day operations of the agency are overseen by the commissioner of revenue (Bob Hamilton since 2016). Prior to Confederation , the collection of taxes and customs duties was the responsibility of the Department of Customs in each of the British North American colonies. In 1867, Parliament enacted legislation which established two separate departments, Inland Revenue, and Customs. Until end of World War I ,

3780-634: Is solely a federal responsibility and is uniform throughout Canada. Law enforcement, including criminal courts, is officially a provincial responsibility, conducted by provincial and municipal police forces. In most rural and some urban areas, policing responsibilities are contracted to the federal Royal Canadian Mounted Police . Canadian Aboriginal law provides certain constitutionally recognized rights to land and traditional practices for Indigenous groups in Canada. Various treaties and case laws were established to mediate relations between Europeans and many Indigenous peoples. The role of Aboriginal law and

3915-533: Is the prime minister , who holds office by virtue of their ability to command the confidence of the elected House of Commons and is appointed by the governor general , representing the monarch of Canada , the ceremonial head of state . The country is a Commonwealth realm and is officially bilingual (English and French) in the federal jurisdiction. It is very highly ranked in international measurements of government transparency, quality of life, economic competitiveness, innovation, education and human rights. It

4050-584: Is the second-largest country . By land area alone, Canada ranks fourth , due to having the world's largest area of fresh water lakes . Stretching from the Atlantic Ocean in the east, along the Arctic Ocean to the north, and to the Pacific Ocean in the west, the country encompasses 9,984,670 km (3,855,100 sq mi) of territory. Canada also has vast maritime terrain, with

4185-521: Is the source of sovereignty and authority in Canada. However, while the governor general or monarch may exercise their power without ministerial advice in rare crisis situations , the use of the executive powers (or royal prerogative ) is otherwise directed by the Cabinet , a committee of ministers of the Crown responsible to the elected House of Commons and chosen and headed by the prime minister,

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4320-562: Is the world's largest freshwater protected area, spanning roughly 10,000 square kilometres (3,900 sq mi). Canada's largest national wildlife region is the Scott Islands Marine National Wildlife Area which spans 11,570.65 square kilometres (4,467.45 sq mi). Canada is described as a " full democracy ", with a tradition of liberalism , and an egalitarian , moderate political ideology. An emphasis on social justice has been

4455-666: The Canada Elections Act limits this to four years with a "fixed" election date in October; general elections still must be called by the governor general and can be triggered by either the advice of the prime minister or a lost confidence vote in the House. The 105 members of the Senate, whose seats are apportioned on a regional basis, serve until age 75. Canadian federalism divides government responsibilities between

4590-705: The Dominion Lands Act to regulate settlement and established the North-West Mounted Police to assert authority over the territory. This period of westward expansion and nation building resulted in the displacement of many Indigenous peoples of the Canadian Prairies to " Indian reserves ", clearing the way for ethnic European block settlements . This caused the collapse of the Plains Bison in western Canada and

4725-470: The Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean , making it the world's second-largest country by total area , with the world's longest coastline . Its border with the United States is the world's longest international land border. The country is characterized by a wide range of both meteorologic and geological regions. With a population of just over 41   million people, it has widely varying population densities, with

4860-775: The Battle of the Scheldt in 1944. Canada provided asylum for the Dutch monarchy while that country was occupied and is credited by the Netherlands for major contributions to its liberation from Nazi Germany . The Canadian economy boomed during the war as its industries manufactured military materiel for Canada, Britain, China , and the Soviet Union . Despite another Conscription Crisis in Quebec in 1944, Canada finished

4995-556: The COVID-19 pandemic in Canada began on January 27, 2020, with widespread social and economic disruption. In 2021, the possible graves of hundreds of Indigenous people were discovered near the former sites of Canadian Indian residential schools . Administered by various Christian churches and funded by the Canadian government from 1828 to 1997, these boarding schools attempted to assimilate Indigenous children into Euro-Canadian culture . By total area (including its waters), Canada

5130-585: The Canada Act 1982 , the patriation of Canada's constitution from the United Kingdom, concurrent with the creation of the Canadian Charter of Rights and Freedoms . Canada had established complete sovereignty as an independent country under its own monarchy . In 1999, Nunavut became Canada's third territory after a series of negotiations with the federal government. At the same time, Quebec underwent profound social and economic changes through

5265-826: The Canadian Shield , the interior plains , the Great Lakes-St. Lawrence Lowlands , the Appalachian region , the Western Cordillera , Hudson Bay Lowlands , and the Arctic Archipelago . Boreal forests prevail throughout the country, ice is prominent in northern Arctic regions and through the Rocky Mountains , and the relatively flat Canadian Prairies in the southwest facilitate productive agriculture. The Great Lakes feed

5400-564: The Constitution of Canada fully under Canadian control, referred only to Canada . Later that year, the name of the national holiday was changed from Dominion Day to Canada Day . The first inhabitants of North America are generally hypothesized to have migrated from Siberia by way of the Bering land bridge and arrived at least 14,000 years ago. The Paleo-Indian archeological sites at Old Crow Flats and Bluefish Caves are two of

5535-471: The Excise Tax Act , which requires many entities to register for a GST/HST account and remit GST/HST collected. These entities include sole-proprietors, partnerships, and corporations. Not-for profit organizations, are normally exempt for income tax purposes, but are required to register for GST/HST accounts under the current rules. GST/HST returns are due monthly, quarterly, or annually depending on

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5670-404: The Excise Tax Act . As a separate agency, the CRA maintains partnerships and agreements with provincial, territorial, and other levels of government to administer non-harmonized sales tax programs on a cost-recovery basis. Personal income taxes The Canada Revenue Agency collects most individual income taxes in Canada . Canada uses tax brackets to determine an individual's tax obligations,

5805-506: The First Nations , Inuit , and Métis , the last being of mixed descent who originated in the mid-17th century when First Nations people married European settlers and subsequently developed their own identity. The Indigenous population at the time of the first European settlements is estimated to have been between 200,000 and two million, with a figure of 500,000 accepted by Canada's Royal Commission on Aboriginal Peoples . As

5940-619: The Goods and Services Tax (GST) were gradually introduced over the latter half of the 20th century. In 1993, EFILE was first made available to Canadian taxpayers wishing to submit their taxes electronically. In 1999, the Chrétien government introduced legislation that would transform Revenue Canada from a department to a new agency, the Canada Customs and Revenue Agency. This change was intended to reduce duplication in tax administration, streamline services to Canadians, and provide

6075-769: The Meech Lake Accord failed in 1990. This led to the formation of the Bloc Québécois in Quebec and the invigoration of the Reform Party of Canada in the West. A second referendum followed in 1995, in which sovereignty was rejected by a slimmer margin of 50.6 to 49.4 percent. In 1997, the Supreme Court ruled unilateral secession by a province would be unconstitutional, and the Clarity Act

6210-696: The Oka Crisis of 1990, the first of a number of violent confrontations between provincial governments and Indigenous groups. Canada joined the Gulf War in 1990 and was active in several peacekeeping missions in the 1990s, including operations in the Balkans during and after the Yugoslav Wars , and in Somalia , resulting in an incident that has been described as " the darkest era in the history of

6345-562: The Parliament of Canada and the commissioners represent the King in his federal Council , rather than the monarch directly. The powers flowing from the Constitution Act, 1867 , are divided between the federal government and the provincial governments to exercise exclusively and any changes to that arrangement require a constitutional amendment , while changes to the roles and powers of the territories may be performed unilaterally by

6480-554: The Quiet Revolution of the 1960s, giving birth to a secular nationalist movement. The radical Front de libération du Québec (FLQ) ignited the October Crisis with a series of bombings and kidnappings in 1970, and the sovereigntist Parti Québécois was elected in 1976, organizing an unsuccessful referendum on sovereignty-association in 1980. Attempts to accommodate Quebec nationalism constitutionally through

6615-693: The Saint Lawrence River as Canada . From the 16th to the early 18th century, Canada referred to the part of New France that lay along the Saint Lawrence River. Following the British conquest of New France , this area was known as the British Province of Quebec from 1763 to 1791. In 1791, the area became two British colonies called Upper Canada and Lower Canada . These two colonies were collectively named

6750-526: The St. Lawrence Iroquoian word kanata , meaning "village" or "settlement". In 1535, Indigenous inhabitants of the present-day Quebec City region used the word to direct French explorer Jacques Cartier to the village of Stadacona . Cartier later used the word Canada to refer not only to that particular village but to the entire area subject to Donnacona (the chief at Stadacona); by 1545, European books and maps had begun referring to this small region along

6885-781: The St. Lawrence River (in the southeast) where the lowlands host much of Canada's economic output. Canada has over 2,000,000 lakes—563 of which are larger than 100 km (39 sq mi)—containing much of the world's fresh water . There are also fresh-water glaciers in the Canadian Rockies , the Coast Mountains , and the Arctic Cordillera . Canada is geologically active , having many earthquakes and potentially active volcanoes . Average winter and summer high temperatures across Canada vary from region to region. Winters can be harsh in many parts of

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7020-441: The head of government . To ensure the stability of government, the governor general will usually appoint as prime minister the individual who is the current leader of the political party that can obtain the confidence of a majority of members in the House. The Prime Minister's Office (PMO) is one of the most powerful institutions in government, initiating most legislation for parliamentary approval and selecting for appointment by

7155-408: The 2019 tax year. The agency was also tasked with delivering emergency financial benefits to Canadians on behalf of the federal government, processing millions of applications through its IT systems. The CRA is led by the minister of national revenue and the commissioner of revenue, who functions as the agency's chief executive officer (CEO). The minister is accountable to Parliament and Cabinet for

7290-582: The Atlantic coast. In general, early settlements during the Age of Discovery appear to have been short-lived due to a combination of the harsh climate, problems with navigating trade routes and competing outputs in Scandinavia. In 1583, Sir Humphrey Gilbert , by the royal prerogative of Queen Elizabeth I , founded St John's, Newfoundland , as the first North American English seasonal camp . In 1600,

7425-472: The Atlantic coast. As a consequence of various armed conflicts , France ceded nearly all of its colonies in North America in 1763. In 1867, with the union of three British North American colonies through Confederation , Canada was formed as a federal dominion of four provinces. This began an accretion of provinces and territories resulting in the displacement of Indigenous populations , and

7560-685: The Board of Management. The Board of Management consists of 15 members appointed by the Governor in Council , of which 11 are appointed by the provinces and territories, 2 by the federal government, with the remaining seat filled by the commissioner of revenue, who is an ex-officio member of the board. Board members are typically appointed for a term of three years. The board develops the CRA's Corporate Business Plan each year, which sets out objectives, performance expectations, and financial allocations within

7695-565: The CCRA, Citizenship and Immigration Canada and the Canadian Food Inspection Agency on border protection and immigration enforcement. Following the CBSA spin-off, the CCRA was rebranded as the Canada Revenue Agency, with its strategic direction pivoting towards enforcing compliance with Canada's tax laws and delivering benefits to Canadians. Due to the COVID-19 pandemic , the CRA joined several other government departments in transitioning to temporary remote work arrangements. The CRA also extended deadlines for filing returns and payments for

7830-483: The CRA either as a lump-sum or in quarterly instalments. While most taxpayers file only through the CRA, Quebec residents file separately with the CRA and Revenu Québec each year. Taxes for provincial corporations in Canada are administered by the CRA, except for provinces of Alberta and Quebec. Ontario previously administered corporate taxes until 2008, after which the CRA took over responsibility collecting these taxes. The provinces maintain dual tax rates, with

7965-407: The CRA is required to reassess a tax return "with all due dispatch" according to subsection 165(3) of the Income Tax Act . This may have different meanings depending on how busy the CRA is, the time of year, and other factors. Subsection 165(3) says: On receipt of a notice of objection under this section, the Minister shall, with all due dispatch, reconsider the assessment and vacate, confirm or vary

8100-410: The CRA's business operations. As such, it cannot enforce or interpret legislation on behalf of the agency, and does not have access to taxpayer information. The CRA maintains four advisory committees to assist it in operational planning and decision-making as it relates to different sectors or issues. Advisory committees consist of tax professionals, lawyers, accountants, and community leaders that help

8235-418: The CRA's operations, and in matters pertaining to tax and benefit administration in Canada. The current minister is Marie-Claude Bibeau, who was appointed on July 26, 2023. The commissioner is the CRA's CEO. The commissioner manages the day-to-day operations of the agency, and advises the minister on the duties and functions of the CRA as prescribed by legislation. The current commissioner is Bob Hamilton, who

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8370-442: The Canadas until their union as the British Province of Canada in 1841. Upon Confederation in 1867 , Canada was adopted as the legal name for the new country at the London Conference and the word dominion was conferred as the country's title. By the 1950s, the term Dominion of Canada was no longer used by the United Kingdom, which considered Canada a "realm of the Commonwealth". The Canada Act 1982 , which brought

8505-466: The Canadian military ". Canada sent troops to Afghanistan in 2001 , resulting in the largest amount of Canadian deaths for any single military mission since the Korean War in the early 1950s. In 2011, Canadian forces participated in the NATO-led intervention into the Libyan Civil War and also became involved in battling the Islamic State insurgency in Iraq in the mid-2010s. The country celebrated its sesquicentennial in 2017, three years before

8640-423: The Crown the governor general, lieutenant governors , senators, federal court judges, and heads of Crown corporations and government agencies. The leader of the party with the second-most seats usually becomes the leader of the Official Opposition and is part of an adversarial parliamentary system intended to keep the government in check. The Parliament of Canada passes all federal statute laws. It comprises

8775-468: The Department of Human Resources and Social Development Canada: The CSLP was created in 1964. Since its inception, the Program has supplemented the financial resources available to eligible students from other sources to assist in their pursuit of post-secondary education. Between 1964 and 1995, loans were provided by financial institutions to post-secondary students who were approved to receive financial assistance. The financial institutions also administered

8910-439: The First Nations to education, government and legal rights. Because Britain still maintained control of Canada's foreign affairs under the British North America Act, 1867, its declaration of war in 1914 automatically brought Canada into the First World War . Volunteers sent to the Western Front later became part of the Canadian Corps , which played a substantial role in the Battle of Vimy Ridge and other major engagements of

9045-400: The French established their first seasonal trading post at Tadoussac along the Saint Lawrence. French explorer Samuel de Champlain arrived in 1603 and established the first permanent year-round European settlements at Port Royal (in 1605) and Quebec City (in 1608). Among the colonists of New France, Canadiens extensively settled the Saint Lawrence River valley and Acadians settled

9180-441: The Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST). The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. The HST is administered by the CRA. Each province that has Harmonized Sales Tax receives its portion of the HST from the CRA. In 2013, British Columbia removed HST after public protests against the newly taxed items under HST that were not taxed under

9315-500: The Government which correlated with the amount of loans that were expected to be, or were, in default in each calendar year. During this period, the weekly federal loan amount was increased to a maximum of $ 165. On July 31, 2000, the risk-shared arrangement between the Government of Canada and participating financial institutions came to an end. The Government of Canada now directly finances all new loans issued on or after August 1, 2000. The administration of Canada Student Loans has become

9450-411: The Métis' grievances ignited the Red River Rebellion and the creation of the province of Manitoba in July 1870. British Columbia and Vancouver Island (which had been united in 1866) joined the confederation in 1871 on the promise of a transcontinental railway extending to Victoria in the province within 10 years, while Prince Edward Island joined in 1873. In 1898, during the Klondike Gold Rush in

9585-414: The Northwest Territories, Parliament created the Yukon Territory. Alberta and Saskatchewan became provinces in 1905. Between 1871 and 1896, almost one quarter of the Canadian population emigrated south to the US. To open the West and encourage European immigration, the Government of Canada sponsored the construction of three transcontinental railways (including the Canadian Pacific Railway ), passed

9720-664: The Parliament of Canada. Canada Revenue Agency From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada was reorganized into the Canada Customs and Revenue Agency (CCRA). In 2003, the Canada Border Services Agency (CBSA) was created out of the CCRA, leading to customs being dropped from

9855-551: The Period of Study End Date. Grants may supplement loans to aid students who face particular barriers to accessing post-secondary education, such as students with permanent disabilities or students from low-income families. Canada Student Loans of up to $ 210 per week of full-time study or 60% of the student's assessed need (the lesser of these) can be issued per loan year (August 1–July 31). Loans issued through provincial programs will normally provide students with enough funding to cover

9990-610: The Repayment Assistance Plan, as well as make payments on their loans. The Canada Student Loan Program (sometimes referred to as the National Student Loan) is administered by National Student Loan Service Centre a part of Human Resources and Social (Skills) Development Canada (HRSDC). Students have the choice of opting for a fixed interest rate of prime interest rate, or a floating interest rate. Newfoundland and Labrador and Prince Edward Island were

10125-709: The United Kingdom. The delay underscored Canada's independence. The first Canadian Army units arrived in Britain in December 1939. In all, over a million Canadians served in the armed forces during the Second World War . Canadian troops played important roles in many key battles of the war, including the failed 1942 Dieppe Raid , the Allied invasion of Italy , the Normandy landings , the Battle of Normandy , and

10260-642: The United States in 1846 ended the Oregon boundary dispute , extending the border westward along the 49th parallel . This paved the way for British colonies on Vancouver Island (1849) and in British Columbia (1858) . The Anglo-Russian Treaty of Saint Petersburg (1825) established the border along the Pacific coast, but, even after the US Alaska Purchase of 1867, disputes continued about

10395-555: The United States, families cannot file joint returns. A partnership is not a taxable entity for income tax purposes and its income is taxed in the hands of its partners. Individual taxpayers can file by paper, telephone, or electronically. Taxpayers have two methods for filing electronically: NETFILE, which is for individuals who file their own tax returns, and EFILE, used for professional tax preparers that file on behalf of their clients. Taxpayers that prepare their own taxes through NETFILE generally need to obtain tax filing software from

10530-815: The Yukon, Northwest Territories, and Nunavut, co-located with existing Service Canada offices. There are three NSCs located across the North: As of the 2018-19 fiscal year, the CRA employed about 43,908 people, making it the largest organization within the federal government by personnel. Despite being headquartered in Ottawa, only about 12,000 employees are based in the National Capital Region. Of these employees, 32,598 (74.2%) were indeterminate or permanent employees, 1,251 (2.8%) were students, and 10,057 (22.9%) were contract employees. The average age of

10665-528: The abortive Rebellions of 1837 . The Durham Report subsequently recommended responsible government and the assimilation of French Canadians into English culture. The Act of Union 1840 merged the Canadas into a united Province of Canada and responsible government was established for all provinces of British North America east of Lake Superior by 1855. The signing of the Oregon Treaty by Britain and

10800-433: The agency improve its service delivery within a specific area. The current advisory committees are as follows: The CRA's headquarters are located in Ottawa, and is responsible for several agency-wide functions, including ministerial reporting, corporate planning, human resources , information technology, communications, and interpreting tax legislation. Headquarters is divided into five program branches, which help deliver

10935-783: The agency's core mandate around tax and benefits administration, and seven corporate branches, which deliver services that support the day-to-day operations of the CRA. Outside of its headquarters, the CRA's operations across Canada are divided into four regions, which help to carry out the agency's operations in different regions of the country. Each region is headed by an assistant commissioner, who oversees activities in their region, including that of tax centres (TCs) and tax services offices (TSOs) in their area of responsibility. Tax centres are responsible for intaking and processing individual and business tax returns. There are four tax centres located across Canada, each assigned their own geographic areas of responsibility, which may vary depending on

11070-469: The agency's mandate and the agency's current name. The CRA is the largest organization in the Canadian federal public service by number of personnel, employing 54,933 people and has an operating budget of $ 5.1 billion as of the 2018–19 fiscal year. The agency's headquarters are based in Ottawa, itself divided into five program branches, which directly support the CRA's core responsibilities, and seven corporate branches, which deliver internal services within

11205-399: The agency. The Board of Management is divided into four committees, Audit, Governance and Social Responsibility, Human Resources, and Resources, and one subcommittee, Service Transformation. These committees allow for a detailed review of items brought before the board, and establish work plans for their respective activities each year. The Board of Management is not directly involved with

11340-531: The amount of student loans owed to the Government of Canada surpassed $ 15 billion. CSLP offers a number of programs to assist students who find themselves facing financial difficulty during repayment. These are provided to government-sponsored student loanholders. Among these programs are: Canada Canada is a country in North America . Its ten provinces and three territories extend from

11475-464: The assessment or reassess, and shall thereupon notify the taxpayer in writing of the Minister's action. Residents of Canada are required to file an individual income tax return every year. Non-residents may have to file a tax return under certain circumstances where they directly earn income in Canada, which can be rental payments, stock dividends, or royalties that a non-resident earns in Canada during

11610-501: The balance of their assessed need. Part-time loans cannot exceed $ 10,000 in principal at any given time Prior to 1964, the national student loan program was known as the Dominion-Provincial Student Loan Program . This program was a matching grant partnership system between the federal and provincial governments. It was started in 1939 and ended with the start to the CSLP in 1964. Some text from

11745-743: The centre of the political scale. Five parties had representatives elected to the Parliament in the 2021 election —the Liberals, who formed a minority government; the Conservatives, who became the Official Opposition ; the New Democratic Party (occupying the left ); the Bloc Québécois ; and the Green Party . Far-right and far-left politics have never been a prominent force in Canadian society. Canada has

11880-401: The changing needs of the parties involved in the loan process, including the conferred responsibility of the collection of defaulted loans to the banks themselves. The Government of Canada developed a formalized "risk-shared" agreement with several financial institutions, whereby the institution would assume responsibility for the possible risk of defaulted loans in return for a fixed payment from

12015-565: The collection of all debts due under programs administered by Human Resources and Social Development Canada. Due to the close nature of the CSLP and the provincial student loan programs, the changes in 1995 and 2000 were largely mirrored by the provincial programs. As a result of these changes, students who attended school before and after these transition years may find that they have up to 6 different loans to manage (pre-1995 federal & provincial; 1995-2000 federal & provincial; and post-2000 federal & provincial). The extent to which this

12150-555: The constitution. The Supreme Court of Canada is the highest court, final arbiter, and has been led since 2017 by Richard Wagner , the Chief Justice of Canada . The governor general appoints the court's nine members on the advice of the prime minister and minister of justice . The federal Cabinet also appoints justices to superior courts in the provincial and territorial jurisdictions. Common law prevails everywhere except Quebec, where civil law predominates. Criminal law

12285-558: The corresponding TSO where applicable: National Verifications and Collections Centres are responsible for non-complex files related to collection, verification, and validation that do not involve in-person interaction. These new facilities were introduced by the agency in 2016 as part of an effort to modernize the Agency's services. There are three NVCCs located across Canada: In 2019, the CRA opened introduced Northern Service Centres to access to tax services and assistance for residents in

12420-510: The country and consists of written text and unwritten conventions. The Constitution Act, 1867 (known as the British North America Act, 1867 prior to 1982), affirmed governance based on parliamentary precedent and divided powers between the federal and provincial governments. The Statute of Westminster, 1931 , granted full autonomy, and the Constitution Act, 1982 , ended all legislative ties to Britain, as well as adding

12555-421: The country, particularly in the interior and Prairie provinces, which experience a continental climate , where daily average temperatures are near −15  °C (5  °F ), but can drop below −40 °C (−40 °F) with severe wind chills . In non-coastal regions, snow can cover the ground for almost six months of the year, while in parts of the north snow can persist year-round. Coastal British Columbia has

12690-597: The early 1930s saw an economic downturn, leading to hardship across the country. In response to the downturn, the Co-operative Commonwealth Federation (CCF) in Saskatchewan introduced many elements of a welfare state (as pioneered by Tommy Douglas ) in the 1940s and 1950s. On the advice of Prime Minister William Lyon Mackenzie King , war with Germany was declared effective September 10, 1939, by King George VI , seven days after

12825-563: The emergence of a new Canadian identity , marked by the adoption of the maple leaf flag in 1965, the implementation of official bilingualism (English and French) in 1969, and the institution of official multiculturalism in 1971. Socially democratic programs were also instituted, such as Medicare , the Canada Pension Plan , and Canada Student Loans ; though, provincial governments, particularly Quebec and Alberta, opposed many of these as incursions into their jurisdictions. Finally, another series of constitutional conferences resulted in

12960-693: The exact demarcation of the Alaska–Yukon and Alaska–BC border. Following three constitutional conferences, the British North America Act, 1867 officially proclaimed Canadian Confederation on July 1, 1867, initially with four provinces: Ontario , Quebec, Nova Scotia, and New Brunswick. Canada assumed control of Rupert's Land and the North-Western Territory to form the Northwest Territories , where

13095-416: The federal government and the 10 provinces. Provincial legislatures are unicameral and operate in parliamentary fashion similar to the House of Commons. Canada's three territories also have legislatures, but these are not sovereign, have fewer constitutional responsibilities than the provinces, and differ structurally from their provincial counterparts. The Constitution of Canada is the supreme law of

13230-483: The federal government, Revenu Québec administers the GST to businesses, and administers Quebec's own Quebec Sales Tax (QST). The Goods and Services Tax was introduced in 1991 at 7 per cent added to the value of most sales of goods and services. The GST was reduced to 6 per cent in 2006 and 5 per cent in 2008, the current rate. In Prince Edward Island , New Brunswick , Newfoundland and Labrador , Nova Scotia and Ontario

13365-482: The growth of an independence movement in contrast to the Thirteen Colonies. The Proclamation and the Quebec Act in turn angered many residents of the Thirteen Colonies, further fuelling anti-British sentiment in the years prior to the American Revolution . After the successful American War of Independence, the 1783 Treaty of Paris recognized the independence of the newly formed United States and set

13500-543: The income reported on the T1 returns. If returns are not filed, taxpayers may not be able to obtain benefits they are entitled to. Registered Retirement Savings Plan (RRSP) contribution room also depends on the taxpayer's reported income. Employees normally have income tax withheld on each paycheque by their employers, who remit the tax withheld together with payroll taxes to the CRA. Contractors (and most pensioners) are normally required to pay instalments for income tax to CRA during

13635-462: The introduction of European cattle farms and wheat fields dominating the land. The Indigenous peoples saw widespread famine and disease due to the loss of the bison and their traditional hunting lands. The federal government did provide emergency relief, on condition of the Indigenous peoples moving to the reserves. During this time, Canada introduced the Indian Act extending its control over

13770-473: The issuing jurisdiction, interest begins to accumulate immediately upon leaving studies. Assistance is available for students in part-time studies, with rules slightly different based on the program. Beginning January 1, 2012, the Government of Canada eliminated interest on part-time student loans while borrowers are in-study. Student loan borrowers begin repaying their student loans six months after they graduate or leave school, although interest may begin after

13905-521: The late 18th century, European Canadians forced Indigenous peoples to assimilate into a western Canadian society. Settler colonialism reached a climax in the late 19th and early 20th centuries. A period of redress began with the formation of a reconciliation commission by the Government of Canada in 2008. This included acknowledgment of cultural genocide , settlement agreements , and betterment of racial discrimination issues, such as addressing

14040-739: The later wars of the period constituted the North American theatre of the Seven Years' War . Mainland Nova Scotia came under British rule with the 1713 Treaty of Utrecht and Canada and most of New France came under British rule in 1763 after the Seven Years' War. The Royal Proclamation of 1763 established First Nation treaty rights, created the Province of Quebec out of New France, and annexed Cape Breton Island to Nova Scotia. St John's Island (now Prince Edward Island ) became

14175-547: The loan repayment process. In return, the Government of Canada guaranteed each Canada Student Loan that was issued, by reimbursing the financial institution the full amount of loans that went into default. In 1995, several important changes were made to Canada Student Loans. First, the Canada Student Financial Assistance Act was proclaimed, replacing the existing Canada Student Loans Act (which does not remain in force to this day) reflecting

14310-788: The main front in the War of 1812 between the United States and the United Kingdom . Peace came in 1815; no boundaries were changed. Immigration resumed at a higher level, with over 960,000 arrivals from Britain between 1815 and 1850. New arrivals included refugees escaping the Great Irish Famine as well as Gaelic -speaking Scots displaced by the Highland Clearances . Infectious diseases killed between 25 and 33 percent of Europeans who immigrated to Canada before 1891. The desire for responsible government resulted in

14445-518: The majority of federal revenue came from customs and excise duties, but as the war effort placed increasing pressure on government finances, the Borden government introduced a personal income tax in 1917. While intended to be a temporary measure at first, the federal government has since continued to levy personal income taxes, and are now the largest source of revenue for the federal government. Both Inland Revenue and Customs were eventually merged into

14580-404: The majority residing in urban areas and large areas of the country being sparsely populated. Canada's capital is Ottawa and its three largest metropolitan areas are Toronto , Montreal , and Vancouver . Indigenous peoples have continuously inhabited what is now Canada for thousands of years. Beginning in the 16th century, British and French expeditions explored and later settled along

14715-689: The monarch, the House of Commons, and the Senate . While Canada inherited the British concept of parliamentary supremacy , this was later, with the enactment of the Constitution Act, 1982, all but completely superseded by the American notion of the supremacy of the law . Each of the 338 members of Parliament in the House of Commons is elected by simple plurality in an electoral district or riding. The Constitution Act, 1982 , requires that no more than five years pass between elections, although

14850-632: The name of Henry VII of England . In 1534, French explorer Jacques Cartier explored the Gulf of Saint Lawrence where, on July 24, he planted a 10-metre (33 ft) cross bearing the words, "long live the King of France", and took possession of the territory New France in the name of King Francis I . The early 16th century saw European mariners with navigational techniques pioneered by the Basque and Portuguese establish seasonal whaling and fishing outposts along

14985-430: The oldest sites of human habitation in Canada. The characteristics of Indigenous societies included permanent settlements, agriculture, complex societal hierarchies, and trading networks. Some of these cultures had collapsed by the time European explorers arrived in the late 15th and early 16th centuries and have only been discovered through archeological investigations. Indigenous peoples in present-day Canada include

15120-423: The only provinces where there was no interest on the provincial loan, but as of March 28, 2014, the government of Nova Scotia also eliminated interest for all graduates who entered repayment after Nov. 1, 2007. The government of British Columbia eliminated interest on its student loans on February 19, 2019. The Canadian federal government eliminated interest on its student loans as of April 1, 2023. In September 2010

15255-478: The organization. The CRA also has operations throughout the rest of Canada, including 4 Tax Centres (TCs), 3 National Verifications and Collections Centres (NVCCs), and 25 Tax Services Offices (TSOs), organized into four regions: Atlantic, Ontario, Quebec, and Western. During the 2017 tax year, the CRA collected approximately $ 430 billion in revenue on behalf of federal and provincial governments, and administered nearly $ 34 billion in benefits to Canadians. The CRA

15390-565: The permafrost is uncertain because the Arctic has been warming at three times the global average as a result of climate change in Canada . Canada's annual average temperature over land has risen by 1.7 °C (3.1 °F), with changes ranging from 1.1 to 2.3 °C (2.0 to 4.1 °F) in various regions, since 1948. The rate of warming has been higher across the North and in the Prairies. In

15525-552: The plight of missing and murdered Indigenous women . It is believed that the first documented European to explore the east coast of Canada was Norse explorer Leif Erikson . In approximately 1000 AD, the Norse built a small short-lived encampment that was occupied sporadically for perhaps 20 years at L'Anse aux Meadows on the northern tip of Newfoundland . No further European exploration occurred until 1497, when seafarer John Cabot explored and claimed Canada's Atlantic coast in

15660-730: The present-day Maritimes , while fur traders and Catholic missionaries explored the Great Lakes , Hudson Bay , and the Mississippi watershed to Louisiana . The Beaver Wars broke out in the mid-17th century over control of the North American fur trade. The English established additional settlements in Newfoundland in 1610 along with settlements in the Thirteen Colonies to the south. A series of four wars erupted in colonial North America between 1689 and 1763;

15795-488: The provinces collect more revenue than the federal government, equalization payments are made by the federal government to ensure reasonably uniform standards of services and taxation are kept between the richer and poorer provinces. The major difference between a Canadian province and a territory is that provinces receive their sovereignty from the Crown and power and authority from the Constitution Act, 1867 , whereas territorial governments have powers delegated to them by

15930-474: The public service. Executives, management, and students are generally not represented by a union. However, the majority of CRA employees are represented by Union of Taxation Employees , which is a component of Public Service Alliance of Canada . Auditors, investigators and computer systems employees are represented by Professional Institute of the Public Service of Canada . The Canadian tax system

16065-629: The rates of which are set by the Department of Finance . Personal income taxes are levied by both the federal government and provincial governments, each with separate rates, but are collected together with the exception of Quebec. Based on individual earnings, employers will typically deduct income tax, in addition to Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) and Employment Insurance (EI) deductions from an employee's paycheque. However, taxpayers that rely on rental or investment income, or are self-employed generally do not have taxes automatically deducted from their pay, must remit tax payments to

16200-702: The responsibility of the National Student Loans Service Centre (NSLSC). There were two divisions of the NSLSC, one to manage loans for students attending public institutions and the other to administer loans for students attending private institutions, but these two centers were merged into one. Defaulted Canada Student Loans disbursed under this new regime are now collected by the Canada Revenue Agency which, by Order in Council dated August 1, 2005, became responsible for

16335-819: The rights they support were reaffirmed by section 35 of the Constitution Act, 1982 . These rights may include provision of services, such as healthcare through the Indian Health Transfer Policy , and exemption from taxation. Canada is a federation composed of 10 federated states , called provinces, and three federal territories . These may be grouped into four main regions : Western Canada , Central Canada , Atlantic Canada , and Northern Canada ( Eastern Canada refers to Central Canada and Atlantic Canada together). Provinces and territories have responsibility for social programs such as healthcare , education , and social programs , as well as administration of justice (but not criminal law). Although

16470-756: The southeast. Canada is also home to the world's northernmost settlement, Canadian Forces Station Alert , on the northern tip of Ellesmere Island —latitude 82.5°N—which lies 817 kilometres (508 mi) from the North Pole. In latitude, Canada's most northerly point of land is Cape Columbia in Nunavut at 83°6′41″N, with its southern extreme at Middle Island in Lake Erie at 41°40′53″N. In longitude, Canada's land extends from Cape Spear , Newfoundland, at 52°37'W, to Mount St. Elias , Yukon Territory, at 141°W. Canada can be divided into seven physiographic regions:

16605-485: The southern regions of Canada, air pollution from both Canada and the United States—caused by metal smelting, burning coal to power utilities, and vehicle emissions—has resulted in acid rain , which has severely impacted waterways, forest growth, and agricultural productivity. Canada is one of the largest greenhouse gas emitters globally , with emissions increased by 16.5 percent between 1990 and 2022. Canada

16740-511: The tax administration with more flexibility in corporate planning, and in forming relationships with provincial, territorial, and Indigenous governments. The CCRA was given a broad mandate that covered taxation, customs, and border protection. This arrangement only lasted until December 2003, when the Canada Border Services Agency was spun off from the CCRA due to issues relating to interdepartmental collaboration between

16875-500: The tax deadline may vary widely. Penalties may be imposed if returns are received after the deadline, or any outstanding amounts owed are also subject to penalties and daily compounded interest. Additionally, taxpayers that repeatedly fail to report income over several tax years, or make false statements or omissions may be subject to penalties, which may vary depending on the severity of a taxpayer's actions. The CRA processes most tax returns with very limited review and promptly issues

17010-506: The terms of peace, ceding British North American territories south of the Great Lakes and east of the Mississippi River to the new country. The American war of independence also caused a large out-migration of Loyalists , the settlers who had fought against American independence. Many moved to Canada, particularly Atlantic Canada, where their arrival changed the demographic distribution of the existing territories. New Brunswick

17145-606: The type of return: Tax services offices are field offices which handle more complex audit and collection files for the agency, generally those which involve direct interaction with taxpayers. While TSOs are present in every province, the territories do not currently have active TSOs, and are instead under the jurisdiction of TSOs located in other parts of Canada. Tax services offices are sometimes divided into branch offices for organizational purposes. There are twenty-five TSOs situated across Canada, and are organized as follows, with any branch offices indicated in indented bullets under

17280-399: The volume of sales. If sales are less than $ 30,000 per year, a business may qualify as smaller suppliers, who are not required to register for GST/HST. An employer is required to withhold income tax and payroll taxes, such as CPP and EI, and to remit the withheld amount to the CRA monthly, quarterly, or annually depending on the amount of withholding. By the end of every February, an employer

17415-545: The war with a large army and strong economy. The financial crisis of the Great Depression led the Dominion of Newfoundland to relinquish responsible government in 1934 and become a Crown colony ruled by a British governor. After two referendums , Newfoundlanders voted to join Canada in 1949 as a province. Canada's post-war economic growth, combined with the policies of successive Liberal governments, led to

17550-546: The war. The Conscription Crisis of 1917 erupted when the Unionist Cabinet's proposal to augment the military's dwindling number of active members with conscription was met with vehement objections from French-speaking Quebecers. In 1919, Canada joined the League of Nations independently of Britain, and the Statute of Westminster, 1931 , affirmed Canada's independence. The Great Depression in Canada during

17685-464: The world's longest coastline of 243,042 kilometres (151,019 mi). In addition to sharing the world's largest land border with the United States —spanning 8,891 km (5,525 mi) —Canada shares a land border with Greenland (and hence the Kingdom of Denmark ) to the northeast, on Hans Island , and a maritime boundary with France 's overseas collectivity of Saint Pierre and Miquelon to

17820-401: The year. Once a tax return is filed, a tax refund will be available if the tax withheld or the instalments are more than tax owing calculated on the tax return. If the tax return results in a balance due, it must be paid in full by the due date or interest will accrue daily. The Goods and Services Tax (GST) or Harmonized Sales Tax (HST), collectively referred to as GST/HST, are governed by

17955-414: Was appointed to the position on August 1, 2016. The commissioner is supported by the deputy commissioner, who fulfils specific duties and assignments provided to them by the commissioner, and acts for the commissioner in the event of absence or incapacity. The current deputy commissioner is Brigitte Diogo, who was appointed to the position on April 11, 2022. The minister and commissioner are supported by

18090-696: Was in turn split from Nova Scotia as part of a reorganization of Loyalist settlements in the Maritimes, which led to the incorporation of Saint John, New Brunswick , as Canada's first city. To accommodate the influx of English-speaking Loyalists in Central Canada, the Constitutional Act of 1791 divided the province of Canada into French-speaking Lower Canada (later Quebec ) and English-speaking Upper Canada (later Ontario ), granting each its own elected legislative assembly. The Canadas were

18225-430: Was passed by Parliament, outlining the terms of a negotiated departure from Confederation. In addition to the issues of Quebec sovereignty, a number of crises shook Canadian society in the late 1980s and early 1990s. These included the explosion of Air India Flight 182 in 1985, the largest mass murder in Canadian history; the École Polytechnique massacre in 1989, a university shooting targeting female students; and

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