With Respect to Provincial Income Taxes, Other Than Those Assessed

With respect to provincial income taxes, other than those assessed in Quebec, which of the following statements is not correct?

A) Each province can apply different rates to as many brackets for individuals as it wishes.
B) The federal government collects the provincial income tax for individuals for every province except Quebec.
C) Each province can establish its own tax credits to apply against Tax Payable for indi- viduals.
D) Each province can establish rules for determining the Taxable Income of individuals.
Tax Policy Concepts