加拿大是一个联邦制国家，在经济上深受美国的影响，再加上历史上法国的影响，使加拿大经济颇具特点。本文将着重论述加拿大现行税收制度中的转移支付及其征管问题。加事大政府间的转移支付加拿大政府间的转移支付现行的加拿大税收制度是在第一次世界大战至30年代经济大萧条时 Canada is a federal state, economically affected by the United States, coupled with the influence of history in France, make the Canadian economy quite characteristic. This article will focus on the issue of transfer payments and their collection in Canada’s current tax system. Increasing Government Intergovernmental Transfers Canadian Government Intergovernmental Transfers The current Canadian tax system was adopted during the Great Depression from the First World War to the 1930s