Amounts payable related to tax

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Amounts payable related to tax are based on assessments as well as estimates of refunds owing for assessments not completed by year end.

Table 5.6
Amounts payable related to tax
(in dollars)
  2018 2017
Personal and non-resident income tax 35,369,801,219 35,530,639,338
Corporate income tax 13,710,199,662 8,718,842,155
Goods and services tax 12,714,967,677 10,777,092,225
Customs import duties and excise taxes and duties 80,986,448 50,490,242
Total 61,875,955,006 55,077,063,960

Personal and non-resident income tax

This account records tax refunds payable to individual taxpayers as well as amounts payable to employers and other withholders of personal income tax. This account also includes any interest owing on the balances.

Corporate income tax

This account records tax refunds payable and any interest owing to corporate taxpayers.

Goods and services tax

This account records refunds, rebates and any interest owing related to the goods and services tax.

Customs and excise

This account records refunds of customs import duties, excise taxes and duties, energy taxes and any interest owing on the balances.

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