Signing up enhances your TCE experience with the ability to save items to your personal reading list, and access the interactive map.
Create AccountArticle
Tax Court of Canada, established 1983, is an independent body under the federal minister of justice. Its objective is to provide an easily accessible tribunal for the disposition of disputes between taxpayers and the minister of national revenue.
"https://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9" // resources/views/front/categories/view.blade.phphttps://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9
Article
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 (see Income Tax in Canada). 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
"https://d3d0lqu00lnqvz.cloudfront.net/media/media/fe9a7876-aee1-4ecb-865f-03fa3233f06e.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/media/fe9a7876-aee1-4ecb-865f-03fa3233f06e.jpg
Macleans
This article was originally published in Maclean’s magazine on May 19, 2003. Partner content is not updated. FIRST, the disgraced teacher caught our attention with a sensational new book. Heather Ingram - convicted three years ago of sexually exploiting a minor after her affair with a teen she taught in high school in Sechelt, B.C.
"https://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9" // resources/views/front/categories/view.blade.phphttps://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9
Macleans
This article was originally published in Maclean’s magazine on December 25, 1995. Partner content is not updated. Following their brutal murders in suburban Montreal last April, Frank Toope, a 75-year-old retired Anglican minister, and his wife, Jocelyn, 70, were uniformly praised by friends and former parishioners as a warm, caring and generous couple.
"https://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9" // resources/views/front/categories/view.blade.phphttps://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9
Macleans
This article was originally published in Maclean’s magazine on November 29, 1999. Partner content is not updated. At the foot of Dmitri Baranovski's bed are some weights, a soccer ball, tennis rackets and - what his stepfather picked up at a garage sale to help him adjust to Canadian life - a football and two hockey sticks.
"https://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9" // resources/views/front/categories/view.blade.phphttps://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9
Article
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.
"https://d3d0lqu00lnqvz.cloudfront.net/media/media/c0f20001-e566-4ebf-9c88-f1a5ae278291.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/media/c0f20001-e566-4ebf-9c88-f1a5ae278291.jpg
Article
Tenant League, popular name for the Tenant Union of Prince Edward Island, a militant agrarian movement fd 19 May 1864 in Charlottetown, PEI.
"https://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9" // resources/views/front/categories/view.blade.phphttps://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9
Article
Under Canada’s federal system, the powers of government are shared between the federal government, provincial governments and territorial governments. The territories — Northwest Territories, Nunavut and Yukon — are governed by their respective governments. They receive their legislative authority (the ability to create laws) from the federal government. Ottawa has given territorial governments authority over public education, health and social services; as well as the administration of justice and municipal government. More and more of these powers have been handed down from the federal government in a process called devolution. Crown-Indigenous Relations and Northern Affairs Canada is the federal ministry responsible for the territories.
"https://d3d0lqu00lnqvz.cloudfront.net/media/media/b9f1e62c-f97e-49dc-ad8f-ef525846081d.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/media/b9f1e62c-f97e-49dc-ad8f-ef525846081d.jpg
Article
Terrorism is a phenomenon with deep roots. Scholars have noted examples of terrorism in the Middle East in the ancient and medieval periods. Since the late nineteenth century, terrorist attacks have been common.
"https://d3d0lqu00lnqvz.cloudfront.net/media/media/c8a1d56b-60f5-40b0-86e2-3ce31bc3e7b0.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/media/c8a1d56b-60f5-40b0-86e2-3ce31bc3e7b0.jpg
Macleans
This article was originally published in Maclean’s magazine on March 25, 1996. Partner content is not updated.Terrorism is not a new curse. There was a time when the most fearsome terrorist of the day was "Carlos" Sanchez, better remembered by his flashier nom de guerre, The Jackal.This article was originally published in Maclean's Magazine on March 25, 1996
"https://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9" // resources/views/front/categories/view.blade.phphttps://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9
Macleans
This article was originally published in Maclean’s magazine on March 18, 1996. Partner content is not updated.In this holiest of lands, there is nothing particularly sacred about the intersection of King George and Dizengoff boulevards in downtown Tel Aviv. No prophets are buried on the spot. There are no slabs of ancient rock to be worshipped or fought over.This article was originally published in Maclean's Magazine on March 18, 1996
"https://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9" // resources/views/front/categories/view.blade.phphttps://www.thecanadianencyclopedia.ca/images/tce_placeholder.jpg?v=e9dca980c9bdb3aa11e832e7ea94f5d9
Article
From the earliest days of colonization to 1969, sodomy laws made sex between men illegal in Canada. In addition, a law enacted in 1892 made “gross indecency” between men illegal. This included anything that indicated same-sex attraction, including simple touching, dancing and kissing. The law was extended to women in 1953. In 1969, however, sodomy and gross indecency laws were changed, making such acts legal under some circumstances. The parties involved had to be 21 years of age or older and conduct their affairs in private. Sodomy and gross indecency remained illegal outside of the home or if three or more individuals were involved or present. Thus, Canada’s Criminal Code continued to equate homosexuality with criminal behaviour under many circumstances.
"https://d3d0lqu00lnqvz.cloudfront.net/media/media/6483ddf2-6bee-4d0b-a2b1-142ae795176c.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/media/6483ddf2-6bee-4d0b-a2b1-142ae795176c.jpg
Editorial
The following article is an editorial written by The Canadian Encyclopedia staff. Editorials are not usually updated. It is the greatest murder mystery in Canadian political history. Thomas D’Arcy McGee, Father of Confederation and outspoken opponent of the Fenians, was assassinated on an Ottawa street in the early hours of Tuesday, 7 April 1868.
"https://d3d0lqu00lnqvz.cloudfront.net/media/media/4a74eaf5-4691-4b89-9d50-e98da872ed41.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/media/4a74eaf5-4691-4b89-9d50-e98da872ed41.jpg
Editorial
The following article is an editorial written by The Canadian Encyclopedia staff. Editorials are not usually updated.
"https://d3d0lqu00lnqvz.cloudfront.net/media/media/9c18ebf1-d915-4554-8654-fb1cba462a3e.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/media/9c18ebf1-d915-4554-8654-fb1cba462a3e.jpg
Article
The document called the “Book of Negroes” is a British naval ledger that lists the names of Black Loyalists who fled to Canada during the American Revolutionary War (1775–83). It is also the title of Lawrence Hill’s third novel, which was published in 2007. (It was released in the United States, Australia and New Zealand under the title Someone Knows My Name.) A work of historical fiction, The Book of Negroes tells the story of Aminata Diallo, who is captured by slave traders in Africa and brought to America. Aminata’s story illustrates the physical, sexual, emotional, psychological, religious and economic violations of the slave trade. The novel has been translated into more than eight languages and has sold more than 800,000 copies worldwide. It won the Rogers Writers’ Trust Fiction Prize, the Commonwealth Writers’ Prize and the Commonwealth Prize for Best Book. It was also the first book to win both CBC Radio’s Canada Reads and Radio Canada’s Combat des livres.
"https://d3d0lqu00lnqvz.cloudfront.net/media/new_article_images/TheBookOfNegroes/48275821552_2b150a253f_c.jpg" // resources/views/front/categories/view.blade.phphttps://d3d0lqu00lnqvz.cloudfront.net/media/new_article_images/TheBookOfNegroes/48275821552_2b150a253f_c.jpg
