Changes

The average tax rate in Canada is much higher than in the United States. In 2003, Canada's tax burden equals about 33.8% of GDP placing it in the middle of the G7 countries, with Japan lowest at 25.3% and France highest at 43.4% <ref>[http://www.fin.gc.ca/activty/faq1e.html#Taxation Department of Finance Canada: FAQs]</ref>. The US rate is roughly 25.6%; this discrepancy is consistent with the differing levels of social services which the governments funds. Canada also has managed to run without a budget deficit for a number of years.  Equalization payments, worth 11.7 billion Canadian dollars are made by the federal government to the provinces from richer provinces (currently Ontario, Alberta and British Columbia) and the poorer provinces (Newfoundland, Nova Scotia, Prince Edward Island, New Brunswick, Quebec, Manitoba and Saskatchewan) .  This is to ensure that reasonably uniform standards of services and taxation are kept between the richer and poorer provinces.<ref>Budget 2007 [http://www.budget.gc.ca/2007/bp/bpc4e.html]</ref>  These payments have not been without controversy as provinces begin to make more revenues from natural resources they do not want to give up the Equalization payments.  Additionally Quebec, the most populous of the "have not" provinces, receives the largest payments.

The average tax rate in Canada is much higher than in the United States. In 2003, Canada's tax burden equals about 33.8% of GDP placing it in the middle of the G7 countries, with Japan lowest at 25.3% and France highest at 43.4% <ref>[http://www.fin.gc.ca/activty/faq1e.html#Taxation Department of Finance Canada: FAQs]</ref>. The US rate is roughly 25.6%; this discrepancy is consistent with the differing levels of social services which the governments funds. Canada also has managed to run without a budget deficit for a number of years.  Equalization payments, worth 11.7 billion Canadian dollars are made by the federal government to the provinces from richer provinces (currently Ontario, Alberta and British Columbia) and the poorer provinces (Newfoundland, Nova Scotia, Prince Edward Island, New Brunswick, Quebec, Manitoba and Saskatchewan) .  This is to ensure that reasonably uniform standards of services and taxation are kept between the richer and poorer provinces.<ref>Budget 2007 [http://www.budget.gc.ca/2007/bp/bpc4e.html]</ref>  These payments have not been without controversy as provinces begin to make more revenues from natural resources they do not want to give up the Equalization payments.  Additionally Quebec, the most populous of the "have not" provinces, receives the largest payments.

Canada also has a national sales tax, the Goods and Services Tax (GST) of 6% on all purchases. Some provinces add an additional percentage in the form of a Provincial Sales Tax (PST), or a combined Harmonized Sales Tax (HST) combining GST and the Provincial Sales Tax. Based on actual income, and a number of other factors, the government will refund GST/HST to eligible tax payers in quarterly installments on the fifth of the month in July, October, January, and April.

Canada also has a national sales tax, the Goods and Services Tax (GST) of 5% on all purchases. Some provinces add an additional percentage in the form of a Provincial Sales Tax (PST), or a combined Harmonized Sales Tax (HST) combining GST and the Provincial Sales Tax. Based on actual income, and a number of other factors, the government will refund GST/HST to eligible tax payers in quarterly installments on the fifth of the month in July, October, January, and April.

== Education ==

== Education ==

Education in Canada is the responsibility of provincial and territorial governments; curriculum and marking schemes are completely removed from the control of the federal government. Each province uses a different method of administering education. For example, Ontario has public, separate (Catholic), and private schools. Alberta has an additional category, known as charter schools. Charter schools are schools that have been created in the community to surround a particular theme. They could be artistic, vocational, etc.

Education in Canada is the responsibility of provincial and territorial governments; curriculum and marking schemes are completely removed from the control of the federal government. Each province uses a different method of administering education. For example, Ontario has public, separate (Catholic), and private schools. Alberta has an additional category, known as charter schools. Charter schools are schools that have been created in the community to surround a particular theme. They could be artistic, vocational, etc.

The Canadian grading scale markedly differs from the grading scale in the United States. In the US, a 59% or below earns you an F, a 60% nets a D-, and 80% a B. However, in Canadian universities, only 49% or below is an F, 60% will net a C+, and 80% is an A-. <ref>http://www.federal-realestate.com/info-schools/mcgill-university.html</ref> This differs somewhat from their secondary schooling systems, where the mark F is absent and substituted by E. A are marks of 86% or above, B is from there to 75%, C is from that to 65%, and D fills the gap between C and E. This may vary from province to province. It is also important to note that comparison of educational achievement requires more than a cursory observation of grading scales. Perhaps a better source of comparison is the Human Development Index, a measurement of literacy, education, life expectancy and standard of living. Using this scale, with Iceland at number one, Canada falls in at number four and the United States ranks at 12.

The Canadian grading scale markedly differs from the grading scale in the United States. In the US, a 59% or below earns you an F, a 60% nets a D-, and 80% a B. However, in Canadian universities, only 49% or below is an R, 60% will net a C+, and 80% is an A-. <ref>http://www.federal-realestate.com/info-schools/mcgill-university.html</ref> This differs somewhat from their secondary schooling systems, where the mark F is absent and substituted by R. A ranges from 100%-80%, B from 79%-70%, C from 69%-60%, D from 59%-50% and R is  any mark less than 50%. However, this may vary from province to province; it is also important to note that comparison of educational achievement requires more than a cursory observation of grading scales. Perhaps a better source of comparison is the Human Development Index, a measurement of literacy, education, life expectancy and standard of living. Using this scale, with Iceland at number one, Canada falls in at number four and the United States ranks at 12.

== Military ==

== Military ==