加拿大政体属于议会联邦制。联邦、省、市三级政府既相互独立，又相互联系，在政府间财税关系的处理上，有分散也有集中。财税政策主要由联邦政府制定，省级政府只起协调作用。政府的支出结构基本上以事权划分为前提，在财政体制上实行分税制，每一级政府都享有不同的征税权。 Canadian government belongs to parliamentary federalism. The federal, provincial and municipal governments at both levels are independent and interdependent, and are decentralized and concentrated in the handling of the fiscal-tax relations between governments. The fiscal and taxation policies are mainly formulated by the federal government, and the provincial governments only play a coordinating role. The government’s expenditure structure is basically based on the division of powers and the tax-sharing system in the fiscal system. Each level of government enjoys different taxation rights.