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other levels of government) have grown particularly quickly. As a group, in 2009 the provinces and territories collected more revenue than the federal government (approximately 16.5 percent of the GDP compared with approximately 14 percent of the GDP for the federal government). Municipal revenues have not changed much in the past four decades, amounting to approximately 5 percent of the GDP. Figure 1.6 shows revenues on a net basis excluding intergovernment transfers. If the calculations were done on revenues including intergovernment subsidies, the relative rise in provincial revenues would be even more notable.
As observed, the five most important taxes in Canada are personal income taxes, corporate income taxes, sales and excise taxes, payroll taxes, and property taxes. In 2009, the federal government collected roughly $190 billion in taxes, or 12.0 percent of the GDP, over half of which came from personal income taxes. The provinces and territories (excluding local governments) collect $220 billion in own-source revenues or 14.3 percent of the GDP. Local taxes constituted approximately $46 billion or 2.9 percent of the GDP.
During the Second World War, the provinces “rented” their income and estate tax fields to the federal government in lieu of intergovernmental transfers and debt relief (the federal government also took on unemployment insurance as a constitutional commitment). When the war ended, the provinces looked to achieve more autonomy and flexibility in their taxing power. Some provincial governments levied their own corporate income tax (beginning with Quebec and Ontario in the late 1940s and continuing with Alberta in May 1974). Quebec levied its own personal income tax. Other proving.