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Municipal Government in Canada

Municipal governments are local elected authorities. They include citiestowns and villages, and rural (county) or metropolitan municipalities. They are created by the provinces and territories to provide services that are best managed under local control; from waste disposal and public transit to fire services, policing, community centres and libraries. A municipal government’s revenue is raised largely from property taxes and provincial grants.

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Temperance Movement in Canada

The temperance movement was an international social and political campaign of the 19th and early 20th centuries. It was based on the belief that drinking was responsible for many of society’s ills. It called for moderation or total abstinence from alcohol. This led to the legal prohibition of alcohol in many parts of Canada. The Canada Temperance Act (Scott Act) of 1878 gave local governments the “local option” to ban the sale of alcohol. In 1915 and 1916, all provinces but Quebec prohibited the sale of alcohol as a patriotic measure during the First World War. Most provincial laws were repealed in the 1920s in favour of allowing governments to control alcohol sales. Temperance societies were later criticized for distorting economic activity, and for encouraging drinking and organized crime.

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Canadian Electoral System

Electoral systems are methods of choosing political representatives. (See also Political Campaigning in Canada.) Elections in Canada use a first-past-the-post system, whereby the candidate that wins the most votes in a constituency is selected to represent that riding. Elections are governed by an elaborate series of laws and a well-developed administrative apparatus. They occur at the federal, provincial, territorial and municipal levels. Canada’s federal election system is governed by the Canada Elections Act. It is administered by the Chief Electoral Officer. Provincial election systems, governed by provincial election acts, are similar to the federal system; they differ slightly from each other in important details. Federal and provincial campaigns — and that of Yukon — are party contests in which candidates represent political parties. Municipal campaigns — and those of Northwest Territories and Nunavut — are contested by individuals, not by parties.

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Taxation in Canada

Taxes are mandatory payments by individuals and corporations to government. They are levied to finance government services, redistribute income, and influence the behaviour of consumers and investors. The Constitution Act, 1867 gave Parliament unlimited taxing powers and restricted those of the provinces to mainly direct taxation (taxes on income and property, rather than on activities such as trade). Personal income tax and corporate taxes were introduced in 1917 to help finance the First World War. The Canadian tax structure changed profoundly during the Second World War. By 1946, direct taxes accounted for more than 56 per cent of federal revenue. The federal government introduced a series of tax reforms between 1987 and 1991; this included the introduction of the Goods and Services Tax (GST). In 2009, the federal, provincial and municipal governments collected $585.8 billion in total tax revenues.