Canada Land and Terrain

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• Session 13

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The Canadian Money and Tax System
3
Canadian Money System

• We use the Canadian Dollar for currency, symbol
  or CAD
• The Canadian dollar is not the same as the US
  dollar
• Currently CAD 1.00 80
• Canada has COINS and BILLS for money like most
  countries
• Coins have values2 dollars toonie1 dollar
  loonie50 c (very rare)25 c quarter10 c
  dime5 c nickel1 c penny

4
Money paper (Bills)

• 5 bill (common)
• 10 bill (common)
• 20 bill (most common)
• 50 bill (less common)
• 100 bill (less commonand hard to use)
• 1000 bill (discontinued) cannot be used except
  at a bank, not currently being made at all

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Credit cards and INTERAC

• Cash (coins and bills) are used much less in
  Canada than in Japan
• Instead of cash, people often use two
  alternatives
• Credit Cards
• Interac Cards
• However, ATM machines are very common and easy to
  locate
• Credit cards commonly include
• Visa
• MasterCard
• AmericanExpress
• Many specialized cards from stores and services
  companies
• Interac is a way of payingdirectly from your
  bank account
• Interac is very popular in Canada!
• Interac Direct Payment (IDP) Canada's national
  debit service for purchasing of goods and
  services.

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Tax Federal Provincial Municipal

• Each of the 3 levels of government taxes
  individuals
• Federal taxes
• Goods and Services Tax (GST) 5 of all goods
  and services purchased this is a Sales Tax
• Income Tax the most important tax, subtracted
  from wages
• Import duties not noticed unless you import
  something
• Provincial taxes
• Provincial Income Tax (collected by the Federal
  tax department)
• Provincial Sales Tax a tax on certain goods and
  services exemptions may be different from the
  Federal GST
• Municipal Property Tax
• Used to pay for City services such as Fire
  Department, Police Department
• Also contains an Education tax that helps pay for
  schools
• Amount depends on value of property that a person
  owns
• If you rent your home, this tax is part of the
  rent charge

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Provincial Sales Taxes

• Note that sales tax is not part of the sticker
  price in Canada
• Each province has different rules! Combined PST
  GST HST
• British Columbia 7 12
• Alberta 0 5
• Saskatchewan 5 10
• Manitoba 7 12
• Ontario 8 13
• Quebec 7.5 12.875
• New Brunswick 13
• Nova Scotia 13
• Prince Edward Island 10 15.5
• Newfoundland 13
• New Brunswick, Nova Scotia and Newfoundland use
  the optional Harmonized Service Tax of 13 which
  combines PST and GST

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Income Tax Returns

• Each year by March 30th of that year, each
  Canadian who earns wages must file an Income Tax
  Return
• It contains a section for the Federalincome tax
  levied on your income
• It also contains a section for the Provincial
  Income tax for the provincein which you reside
  each Dec 31st of each year
• The Tax Rates depend on income level and changes
  most years
• Here is the Federal tax rate for 2007, the most
  recent tax year
• Provincial Income Tax is lowest in Alberta (10)
  and higher in all other provinces
• Average income tax rates can be compared on the
  next Table

Income for the year
2007 0 - 9,600 9,600 - 37,178 37,178 - 74,357 74,357 - 120,887 over 120,887
2007 0 15 22 26 29
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Comparison of taxes paid by a household earning the country's average wage (as of 2005) Comparison of taxes paid by a household earning the country's average wage (as of 2005) Comparison of taxes paid by a household earning the country's average wage (as of 2005) Comparison of taxes paid by a household earning the country's average wage (as of 2005) Comparison of taxes paid by a household earning the country's average wage (as of 2005) Comparison of taxes paid by a household earning the country's average wage (as of 2005)

Country Singleno children Married2 children Country Singleno children Married2 children

Australia 28.3 16.0 Korea 17.3 16.2
Austria 47.4 35.5 Luxembourg 35.3 12.2
Belgium 55.4 40.3 Mexico 18.2 18.2
Canada 31.6 21.5 Netherlands 38.6 29.1
Czech Republic 43.8 27.1 New Zealand 20.5 14.5
Denmark 41.4 29.6 Norway 37.3 29.6
Finland 44.6 38.4 Poland 43.6 42.1
France 50.1 41.7 Portugal 36.2 26.6
Germany 51.8 35.7 Slovak Republic 38.3 23.2
Greece 38.8 39.2 Spain 39.0 33.4
Hungary 50.5 39.9 Sweden 47.9 42.4
Iceland 29.0 11.0 Switzerland 29.5 18.6
Ireland 25.7 8.1 Turkey 42.7 42.7
Italy 45.4 35.2 United Kingdom 33.5 27.1
Japan 27.7 24.9 United States 29.1 11.9

Source OECD, 2005 data 1 Source OECD, 2005 data 1 Source OECD, 2005 data 1 Source OECD, 2005 data 1 Source OECD, 2005 data 1 Source OECD, 2005 data 1
This table provides a comparison only of personal
income tax rates
10
Canadian Food
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Food in Canada

• Canadian cuisine varies widely from region to
  region. Generally, the traditional cuisine of
  English Canada is closely related to British,
  American, and Native American cuisine, while the
  traditional cuisine of French Canada has evolved
  from French cuisine and the winter provisions of
  fur traders.
• The cuisine of the western provinces is heavily
  influenced by German, Ukrainian, Polish, and
  Scandinavian cuisine.
• Today many Canadians will identify foods as being
  uniquely "Canadian" largely on the basis of such
  items being uncommon in the United States. Foods
  enjoyed in both countries, such as fast food and
  popular restaurant cuisine, will often be
  described as simply "North American" dining.

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Oven-cooking

• Perhaps one of the biggest differences between
  the Japanese and the Canadian kitchen is the
  preference for oven-cooking in Canada
• Oven cooking perhaps harks back to the
  bread-baking tradition of European food (but
  ovens areless common in Europe than in Canada).

A peek inside a real oven (dirty, as usual!)
A wall-mounted oven, in this case a double-oven
model.
A range stove top and electric oven
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The summer barbeque

• BBQ Ribs with potatosalad and cole slaw(cabbage
  salad) is a verytypical Canadian summermeal

• By far the most popular BBQ stoves use propane
  (LPG) gas as a fuel
• Others use natural gas
• Only purists still use charcoal BBQs in Canada

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Aboriginal cuisine

• Bannock
• Introduced by Scots in Manitoba to the native
  people
• Native and Métis bannock is generally prepared
  with white or whole wheat flour, baking powder
  and water, which are combined and kneaded
  (possibly with spices, dried fruits or other
  flavouring agents added) then fried in rendered
  fat, vegetable oil, or shortening.
• Cornbread
• Made from Maize, a staple food of the Iroquoian
  tribes of the Great Lakes and St Lawrence
  lowlands
• Wild rice
• The seeds of the annual species Zizania palustris
  are the ones most commonly harvested as grain.
• Native Americans harvest wild rice by canoeing
  into a stand of plants, and bending the ripe
  grain heads with wooden sticks called knockers,
  so as to thresh the seeds into the canoe.
• The size of the knockers, as well as other
  details, are prescribed in state and tribal law.

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Atlantic Provinces dishes

• Fiddlehead Ferns are harvested from
  naturalplants and boiled to eat as a vegetable
• New Brunswick is the most common place inCanada
  where fiddleheads are harvested andeaten -
  called warabi (? / ???) in Japan
• Lobster (seafood)
• The most famous and popular sea food in Canada,
  especially in Eastern Canadais lobster
• It is eaten freshly boiled andserved with melted
  butter
• The shell may be left whole or cut in half as
  shown in the picture at right
• It may also be grilled oror barbequed

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Regional dishes Quebec

• Tourtière (meat pie) recipe and instructions
  serves 8-10
• 1 tbsp (15 mL) vegetable oil2 lb (1 kg) ground
  pork1-1/2 cups (375 mL) beef stock3 onions,
  finely chopped3 cloves garlic, minced2 cups
  (500 mL) sliced mushrooms1 cup (250 mL) finely
  chopped celery3/4 tsp (4 mL) salt1/2 tsp (2 mL)
  each cinnamon, pepper and dried summer savory1/4
  tsp (1 mL) cloves1 cup (250 mL) fresh bread
  crumbs1/2 cup (125 mL) chopped fresh
  parsleyPastry for double-crust 9- or 10-inch (23
  or 25 cm) pie  1 egg, beaten1 tsp (5 mL) water

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More Quebec food

• Habitant Pea Soup
• Soupe aux pois jaunes (yellow pea soup) is a
  national dish in French Canadian cooking.
• One source says "The most authentic version of
  Quebec's soupe aux pois uses whole yellow peas,
  with salt pork and herbs for flavour.
• After cooking, the pork is usually chopped and
  returned to the soup, or sometimes removed to
  slice thinly and served separately
• Crepes
• Breton-style crepes are very popular in Quebec
  which has a lot of Breton cultural influence
• Cheese
• Oka is a Canadian cheese named after the small
  village of Oka, Quebec where it originated in
  1893.

Habitants are Quebec rural peasant farmers
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Montreal Favourites

• Montreal smoked meat sandwichplatter
• This smoked beef has its origins in theAshkenazy
  Jewish community that settled in Montreal
• Another Montreal Jewish dish isMontreal style
  bagels
• There are two predominant varieties black-seed
  (poppyseed), or white-seed (sesame seed).

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Alberta food

• Alberta is best known for its beef
• Although ranching is popular in much of the
  province, most animals are raised in highly
  mechanised feed-lot operations

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Chinese food

• Canadian Chinese cuisine is widespread across the
  country, with variation from place to place.
• The Chinese smorgasbord, although found in the
  U.S. and other parts of Canada, had its origins
  in early Gastown, Vancouver c.1870 and resulted
  from the many Scandinavians working in the woods
  and mills around the shantytown getting the
  Chinese cook to put out a steam table on a
  sideboard, so they could "load up" and leave room
  on the dining table (presumably for "drink").

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Sweets

• Nanaimo Bars
• The Nanaimo bar is a dessert of Canadian origin
  popular across North America. A type of chocolate
  no-bake square, it receives its name from the
  city of Nanaimo, British Columbia. It consists of
  a crumb-based layer, topped by a layer of light
  custard or vanilla butter icing, which is covered
  in chocolate.
• Maple Syrup
• Maple syrup is a sweetener made from the sap of
  maple trees. In Canada and the U.S. it is most
  often eaten with pancakes, waffles, French toast,
  cornbread or ice cream.
• Canada makes more than 80 percent of the world's
  maple syrup, producing about 28 million litres in
  2005

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Roast Beef
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Cheese Curds
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Poutine
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Candy Apple
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Butter Tarts
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Beaver Tails
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Popular restaurant chains

• Tim Hortons Inc. is a coffee-and-doughnut fast
  food restaurant chain. Founded in Hamilton,
  Ontario, in 1964. It is the countrys largest
  quick-service food chain.
• Tim Hortons franchise stores are plentiful in
  Canadian cities and towns. As of July 1, 2007,
  there were 2,733 outlets in Canada, 345 outlets
  in the United States.
• Swiss Chalet is a chain of Canadian family
  restaurants originally founded in 1954 in
  Toronto, Ontario. There are presently over 200
  restaurants in Canada and the United States.
• Swiss Chalet serves a menu centered on rotisserie
  grilled chicken and pork ribs

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Canadian Entertainers and Celebrities
Cirque du Soleil Circus of the Sun
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Celebrities

• Canadian Business magazine Celebrity Power List
  (2006)
• Actor Jim Carrey (comedian)
• Actress Pamela Anderson (Baywatch)
• Keanu Reeves (actor)
• Kiefer Sutherland (actor in TV series 24)
• Montreal-born actor William Shatner (Star Trek)

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Celebrities

• Canadian Business magazine Celebrity Power List
  (2006)
• Mike Myers (comedy, Waynes World)
• Avril Lavigne (popular singer)
• Rachel McAdams (actress, Mean Girls)
• Matthew Perry (actor, Friends)
• Brendan Fraser (actor, George of the Jungle)

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Canadian Musicians and Singers
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Himeka
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The Rankin Family
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Natalie MacMaster
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Ashley MacIsaac
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(No Transcript)
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Much More Music
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Glenn Gould
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Angela Hewitt
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Liona Boyd
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Ben Heppner
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Royal Winnipeg Ballet
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Montreal Jazz Festival
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Oscar Peterson
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Gil Evans
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Diana Krall
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Nikki Yanofsky
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Leonard Cohen
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Joni Mitchel
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Neil Young
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Gordon Lightfoot
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Anne Murray
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Céline Dion
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Bryan Adams
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Sarah McLachlan
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Alanis Morrisette
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k.d.lang
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Shania Twain
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Nelly Furtado
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Fiest
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The Band
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The Guess Who
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Rush
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The Tragically Hip
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The Barenaked Ladies
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Avril Lavigne
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Seven Wonders of Canada
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Seven Wonders of Canada

• This is a result of a competition held by the
  Canadian Broadcasting Corporation, Canadas
  national TV and radio company
• Nominations were sent in by individuals in all
  areas of Canada
• Voting was done two ways (1) by a vote held
  nationally by the TV company, and (2) by a small
  panel of experts
• What you will see is the results of the national
  vote on the most important wonders in Canada
• For the full story, please see the website at
  http//www.cbc.ca/sevenwonders/results.html

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The Cabot Trail
The Cabot Trail is a road around Cape Breton
Island in NS
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The Bay of Fundy
The Bay of Fundy is between NS and NB and has
very high tides.
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Niagara Falls
Niagara Falls are between Ontario and the State
of New York
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Sleeping Giant
Sleeping Giant is a rocky peninsula in Lake
Superior and a Park
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The Rockies
The Rocky Mountains are best known at Banff
National Park
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Nahanni National Park
The Nahanni National Park is along the Nahanni
River in the Yukon
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Northern Lights
The Northern Lights can be seen at night in all
the Territories