Topic

Income tax

Which governments hold powers over income tax, and the laws that give them those powers.

Governments covering Toronto · About Toronto

Each power below comes from a law, agreement or official page, linked under it. This page lists the powers each government holds. It does not say how they are used.

Provincial

Legislative Assembly of Ontario

Governs Ontario

Direct taxation Report

Direct taxation within Ontario to raise revenue for provincial purposes, e.g. Ontario personal and corporate income tax and the education property tax (Constitution Act, 1867, s. 92(2)).
Source: laws-lois.justice.gc.ca, checked Oct 11, 2026

Federal

Parliament of Canada

Governs Canada

Taxation Report

Exclusive: "The raising of Money by any Mode or System of Taxation." Constitution Act, 1867, s. 91(3). Provinces may levy direct taxes for provincial purposes (s. 92(2)).

Federal income tax (Constitution Act, 1867, s. 91(3)); provinces levy their own.
Source: laws-lois.justice.gc.ca, checked Oct 11, 2026

No power over income tax recorded

Other governments covering Toronto. We have no power over income tax on record for them. If one holds such a power, tell us.

Municipal: Toronto City Council
School board: Conseil scolaire catholique MonAvenir, Conseil scolaire Viamonde, Toronto Catholic District School Board, Toronto District School Board
Provincial: Executive Council of Ontario

Sources

laws-lois.justice.gc.ca · checked Oct 11, 2026 Constitution Act, 1867, ss. 92, 92A, 93, 94A, 95 (Justice Laws website consolidation). For: Direct taxation (Legislative Assembly of Ontario)
laws-lois.justice.gc.ca · checked Oct 11, 2026 Text quoted from the Constitution Acts (Justice Laws Website, current to 2026-09-21). For: Taxation (Parliament of Canada)

Know an official source for something on this page? Please tell us.