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Act per gallon Act premium income assessed valuations taxed Basis of assessed Basis of measurement Business Rental value Category Statutory authority cigarette city Catholic city Puhlic school corporations income Tax different husinesses federal government fuel oil Gasoline Tax Act Government of Canada hasic hy the federal income Tax Act Land Real value levied measurement of tax Mill or percentage mills neutral mills Protestant mills Puhlic school mills Real property mills Separate school motor vehicles Municipality Mill old age security otherwise payahle hy passenger vehicle licence payahle hy individuals percentages taxed Poll tax property Business Real Provincial Governments Quehec rates on assessed Real property Business Real value Buildings real value Business real value Personal Rental value Water sales tax Saskatchewan Selected Municipal Governments Statutory authority Basis suhject tahle Tax Act retail tax otherwise payahle tax Rate Comments taxahle income value Business Rental value Business Various value for different value Personal property Water rate