Topic

Income tax

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

Governments covering Iqaluit · About Iqaluit

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.

Territorial

Legislative Assembly of Nunavut

Governs Nunavut

Direct taxation and licences Report

Direct taxation within Nunavut, and licensing, to raise revenue for territorial, municipal or local purposes (Nunavut Act, s. 23(1)(j), (k)), e.g. territorial income tax and property tax outside tax-based municipalities.
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 Iqaluit. We have no power over income tax on record for them. If one holds such a power, tell us.

Municipal: Iqaluit City Council
Territorial: Executive Council of Nunavut

Sources

laws-lois.justice.gc.ca · checked Oct 11, 2026 territorial: Nunavut Act, S.C. 1993, c. 28, ss. 23-26. For: Direct taxation and licences (Legislative Assembly of Nunavut)
laws-lois.justice.gc.ca · checked Oct 11, 2026 territorial: Topic tags classified from the power's own text. For: Direct taxation and licences as a income tax power
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.