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Taxation in Canada
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Taxation in Canada is a shared responsibility between the federal government and the various provincial and territorial legislatures. Under the Constitution Act, 1867, taxation powers are vested in the Parliament of Canada under s. 91(3) for:
“
3. The raising of Money by any Mode or System of Taxation.
”
The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for:
“
2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes.
...
9. Shop, Saloon, Tavern, Auctioneer, and other Licences in order to the raising of a Revenue for Provincial, Local, or Municipal Purposes.
”
In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax.
The powers of taxation are circumscribed by ss. 53 and 54 (both extended to the provinces by s. 90), and 125, which state:
“
53. Bills for appropriating any Part of the Public Revenue, or for imposing any Tax or Impost, shall originate in the House of Commons.
54. It shall not be lawful for the House of Commons to adopt or pass any Vote, Resolution, Address, or Bill for the Appropriation of any Part of the Public Revenue, or of any Tax or Impost, to any Purpose that has not been first recommended to that House by Message of the Governor General in the Session in which such Vote, Resolution, Address, or Bill is proposed.
...
125. No Lands or Property belonging to Canada or any Province shall be liable to Taxation.
”
Contents
[hide]
1 Nature of the taxation power in Canada
1.1 Taxation vs regulatory charge
1.2 Direct vs indirect taxation
1.3 Licensing fees and regulatory charges
2 Administration
3 Income taxes
3.1 Personal income taxes
3.2 Corporate taxes
3.3 International taxation
3.4 Payroll taxes
4 Consumption taxes
4.1 Sales taxes
4.1.1 Current sales tax rates
4.2 Excise taxes
5 Wealth taxes
5.1 Property taxes
5.2 Gift tax
5.3 Estate tax
6 See also
7 Further reading
8 References
9 External links
Nature of the taxation power in Canada[edit]
See also: Section 125 of the Constitution Act, 1867
Since the 1930 Supreme Court of Canada ruling in Lawson v. Interior Tree Fruit and Vegetables Committee of Direction, taxation is held to consist of the following characteristics:[1]
it is enforceable by law;
imposed under the authority of the legislature;
levied by a public body; and
intended for a public purpose.
In order for a tax to be validly imposed, it must meet the requirements of s. 53 of the Constitution Act, 1867, but the authority for such imposition may be delegated within certain limits. Major J noted in Re Eurig Estate:[2]
In my view, the rationale underlying s. 53 is somewhat broader. The provision codifies the principle of no taxation without representation, by requiring any bill that imposes a tax to originate with the legislature. My interpretation of s. 53 does not prohibit Parliament or the legislatures from vesting any control over the details and mechanism of taxation in statutory delegates such as the Lieutenant Governor in Council. Rather, it prohibits not only the Senate, but also any other body other than the directly elected legislature, from imposing a tax on its own accord.[3]
This was endorsed by Iacobucci J in Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General), and he further stated:
The delegation of the imposition of a tax is constitutional if express and unambiguous language is used in making the delegation. The animating principle is that only the legislature can impose a new tax ab initio. But if the legislature expressly and clearly authorizes the imposition of a tax by a delegated body or individual, then the requirements of the principle of “no taxation without representation” will be met. In such a situation, the delegated authority is not being used to impose a completely new tax, but only to impose a tax that has been approved by the legislature. The democratic principle is thereby preserved in two ways. First, the legislation expressly delegating the imposition of a tax must be approved by the legislature. Second, the government enacting the delegating legislation remains ultimately accountable to the electorate at the next general election.[4]
Taxation vs regulatory charge[edit]
In Westbank First Nation v. British Columbia Hydro and Power Authority, the SCC declared that a government levy would be in pith and substance a tax if it was "unconnected to any form of a regulatory scheme."[5] The test for a regulatory fee set out in Westbank requires:
a complete, complex and detailed code of regulation;
a regulatory purpose which seeks to affect some behaviour;
the presence of actual or properly estimated costs of the regulation; and
a relationship between the person being regulated and the regulation, where the person being regulated either benefits from, or causes the need for, the regulation.[6]
In 620 Connaught Ltd. v. Canada (Attorney General), the Westbank framework was qualified to require "a relationship between the charge and the scheme itself."[7] This has resulted in situations where an imposition can be characterized as neither a valid regulatory charge nor a valid tax. In Confédération des syndicats nationaux v. Canada (Attorney General), a funding scheme for employment insurance that was intended to be self-financing instead generated significant surpluses that were not used to reduce EI premiums in accordance with the legislation. It was therefore held to be contrary to the federal unemployment insurance power under s. 91(2A) and thus not a valid regulatory charge, and there was no clear authority in certain years for setting such excess rates, so it was not a valid tax.[8]
Direct vs indirect taxation[edit]
The question of whether a tax is "direct taxation" (and thus falling within provincial jurisdiction) was summarized by the Judicial Committee of the Privy Council in The Attorney General for Quebec v Reed,[9] where Lord Selborne stated:
The question whether it is a direct or indirect tax cannot depend on those special events which may vary in particular cases; but the best general rule is to look to the time of payment; and if at the time the ultimate incidence is uncertain, then, as it appears to their Lordships, it cannot, in this view, be called direct taxation within the meaning of [s. 92(2)]...
"Indirect taxation" has been summarized by Rand J in Canadian Pacific Railway Co. v. Attorney General for Saskatchewan in these words:[10]
In Esquimalt,[11] Lord Greene ... speaks of the "fundamental difference" between the "economic tendency" of an owner to try to shift the incidence of a tax and the "passing on" of the tax regarded as the hallmark of an indirect tax. In relation to commodities in commerce, I take this to lie in the agreed conceptions of economists of charges which fall into the category of accumulating items: and the question is, what taxes, through intention and expectation, are to be included in those items? If the tax is related or relateable, directly or indirectly, to a unit of the commodity or its price, imposed when the commodity is in course of being manufactured or marketed, then the tax tends to cling as a burden to the unit or the transaction presented to the market. However much, in any case, these may be actually "intended" or "expected" to be passed on, it is now settled that they are to be so treated.
When the definition of "direct taxation" is read with s. 92(2)'s requirement that it be levied "within the Province", it has been held that:
provincial taxes must fasten onto provincially located persons, property or transactions,[12] or to extraprovincial persons conducting economic activity within the province[13]
they may not be levied on goods destined for export[14]
they must not impede the flow of interprovincial trade[14]
Licensing fees and regulatory charges[edit]
Allard Contractors Ltd. v. Coquitlam (District) held that:
provincial legislatures may charge a fee that is of an indirect nature, where it is supportable as ancillary or adhesive to a valid regulatory scheme under a provincial head of power.[15]
in obiter, La Forest J's observation was cited with approval that s. 92(9) (together with the provincial powers over property and civil rights and matters of a local or private nature) allows for the levying of license fees even if they constitute indirect taxation.[16]
Administration[edit]
Federal taxes are collected by the Canada Revenue Agency (CRA). Under tax collection agreements, the CRA collects and remits to the provinces:
provincial personal income taxes on behalf of all provinces except Quebec, through a system of unified tax returns.
corporate taxes on behalf of all provinces except Quebec and Alberta.
that portion of the Harmonized Sales Tax that is in excess of the federal Goods and Services Tax (GST) rate, with respect to the provinces that have implemented it.
The Agence du Revenu du Québec collects the GST in Quebec on behalf of the federal government, and remits it to Ottawa.
↓Creation of Departments[a 1]
↓Creation of Department of Customs and Inland Revenue[a 2]
↓Creation of Canada Customs and Revenue Agency[a 3]
↓Substitution of Commissioners for Ministers[a 4]
↓Restoration of Ministers[a 5]
↓Renaming to Department of Customs and Excise[a 6]
↓CCRA renamed as CRA[a 7]
↓Adoption of present name of department[a 8]
↓Transfer of border services to separate agency[a 7]
Department of Customs[a 9]
Department of National Revenue
Canada Revenue Agency
Department of Inland Revenue[a 10]
Canada Border Services Agency
│
1867
│
1887
│
1907
│
1927
│
1947
│
1967
│
1987
│
2007
│
2027
│
2047
Timeline of Canadian federal tax administration
Jump up ^ Established by Order in Council on 1 July 1867, and given statutory basis in 1868.
Jump up ^ Order in Council of 18 May 1918, pursuant to the Public Service Rearrangement and Transfer of Duties Act.
Jump up ^ Canada Revenue Agency Act (S.C. 1999, c. 17)
Jump up ^ SC 50-51 Vict., c. 11
Jump up ^ SC 60-61 Vict., c. 18
Jump up ^ SC 11-12 Geo. V, c. 26
^ Jump up to: a b Canada Border Services Agency Act (S.C. 2005, c. 38)
Jump up ^ SC 17 Geo. V, c. 34
Jump up ^ SC 31 Vict., c. 43
Jump up ^ SC 31 Vict., c. 49
Income taxes[edit]
Main article: Income taxes in Canada
The Parliament of Canada entered the field with the passage of the Business Profits War Tax Act, 1916[17] (essentially a tax on larger businesses, chargeable on any accounting periods ending after 1914 and before 1918).[18] It was replaced in 1917 by the Income War Tax Act, 1917[19] (covering personal and corporate income earned from 1917 onwards).[20] Similar taxes were imposed by the provinces in the following years.[21]
Province
Introduction of personal income tax
Introduction of corporate income tax
Tax collection assumed by federal government
Personal tax collection resumed by province
Corporate tax collection resumed by province
Corporate tax collection resumed by federal government
British Columbia 1876 1901 1941[it 1]
Alberta 1932[it 2] 1932[it 2] 1941[it 1] 1981
Saskatchewan 1932 1932 1941[it 1]
Manitoba 1923 1924 1938[it 3]
Ontario 1936[it 4] 1932[it 5] 1936[it 6] 1947 2009[it 7]
Québec 1939 1932 1940[it 8] 1954 1947
New Brunswick 1941[it 1]
Nova Scotia 1941[it 1]
Prince Edward Island 1894 1894 1938[it 9]
Newfoundland and Labrador 1949
^ Jump up to: a b c d e introduced under the Wartime Tax Rental Agreement
^ Jump up to: a b "The Income Tax Act, SA 1932, c. 5". Retrieved 2013-03-18.
Jump up ^ SM 1937, c. 43; SM 1937–38, c. 39
Jump up ^ SO 1936, c. 1
Jump up ^ SO 1932, c. 8
Jump up ^ SO 1936, c. 1, s. 76, subsequently authorized by Order in Council P.C. 1081 of May 14, 1937
Jump up ^ "Ontario transitional tax debits and credits". Canada Revenue Agency. Retrieved 2013-03-17.
Jump up ^ SQ 1940, c. 16
Jump up ^ SPEI 1937, c. 18; SPEI 1938, c. 10
Municipal income taxes existed as well in certain municipalities, but such taxation powers were gradually abolished as the provinces established their own collection régimes, and none survived the Second World War, as a consequence of the Wartime Tax Rental Agreements.
From 1850, municipal councils in Ontario possessed authority to levy taxes on income, where such amount was greater than the value of a taxpayer's personal property.[22] The personal property limitation was removed with the passage of the Assessment Act in 1904.[23] By 1936, some 200 councils ranging in size from Toronto to Blenheim Township were collecting such taxes.[24] Toronto levied personal income taxes until 1936, and corporate income taxes until 1944.[25]
From 1855 to 1870, and once more from 1939,[26] income tax was imposed on residents of Quebec City.[27] In 1935, a municipal income tax was imposed on the income of individuals resident or doing business in Montreal and the municipalities of the Montreal Metropolitan Commission.[28] Similar income taxes were also imposed in Sherbrooke from 1886 to 1912, in Sorel from 1889, and Hull from 1893.[27]
In Prince Edward Island, Summerside had an income tax from 1870 to 1880, and Charlottetown imposed one from 1880 to 1888.[29]
While Nova Scotia permitted municipal income tax in 1835, Halifax was the first municipality to levy one in 1849.[29]
New Brunswick allowed the collection of income taxes in 1831.[30] However, serious enforcement did not begin until 1849, but it was only in 1908 when all municipalities in the Province were required to collect it.[29]
Personal income taxes[edit]
Both the federal and provincial governments have imposed income taxes on individuals, and these are the most significant sources of revenue for those levels of government accounting for over 45% of tax revenue. The federal government charges the bulk of income taxes with the provinces charging a somewhat lower percentage, except in Quebec. Income taxes throughout Canada are progressive with the high income residents paying a higher percentage than the low income residents. Alberta has a flat-rate provincial income tax.[31]
Where income is earned in the form of a capital gain, only half of the gain is included in income for tax purposes; the other half is not taxed.
Settlements and legal damages are generally not taxable, even in circumstances where damages (other than unpaid wages) arise as a result of breach of contract in an employment relationship.[32]
Federal and provincial income tax rates are shown at Canada Revenue Agency's website.
Personal income tax can be deferred in a Registered Retirement Savings Plan (RRSP) (which may include mutual funds and other financial instruments) that are intended to help individuals save for their retirement. Tax-Free Savings Accounts allow people to hold financial instruments without taxation on the income earned.
Corporate taxes[edit]
Companies and corporations pay tax on profit income and on capital. These make up a relatively small portion of total tax revenue. Tax is paid on corporate income at the corporate level before it is distributed to individual shareholders as dividends. A tax credit is provided to individuals who receive dividend to reflect the tax paid at the corporate level. This credit does not eliminate double taxation of this income completely, however, resulting in a higher level of tax on dividend income than other types of income. (Where income is earned in the form of a capital gain, only half of the gain is included in income for tax purposes; the other half is not taxed.)
Corporations may deduct the cost of capital following capital cost allowance regulations. The Supreme Court of Canada has interpreted the Capital Cost Allowance in a fairly broad manner, allowing deductions on property which was owned for a very brief period of time,[33] and property which is leased back to the vendor from which it originated.[34]
Starting in 2002, several large companies converted into "income trusts" in order to reduce or eliminate their income tax payments, making the trust sector the fastest-growing in Canada as of 2005[update]. Conversions were largely halted on October 31, 2006, when Finance Minister Jim Flaherty announced that new income trusts would be subject to a tax system similar to that of corporations, and that these rules would apply to existing income trusts after 2011.
See also: Income trust
Capital tax is a tax charged on a corporation's taxable capital. Taxable capital is the amount determined under Part 1.3 of the Income Tax Act (Canada) plus accumulated other comprehensive income.
On January 1, 2006, capital tax was eliminated at the federal level. Some provinces continued to charge corporate capital taxes, but effective July 1, 2012, provinces have stopped levying corporation capital taxes. In Ontario the corporate capital tax was eliminated July 1, 2010 for all corporations, although it was eliminated effective January 1, 2007, for Ontario corporations primarily engaged in manufacturing or resource activities. In British Columbia the corporate capital tax was eliminated as of April 1, 2010.
From 1932[35] until 1951,[36] Canadian companies were able to file consolidated tax returns, but this was repealed with the introduction of the business loss carryover rules.[37] In 2010, the Department of Finance launched consultations to investigate whether corporate taxation on a group basis should be reintroduced.[37] As no consensus was reached in such consultations, it was announced in the 2013 Budget that moving to a formal system of corporate group taxation was not a priority at this time.[38]
International taxation[edit]
Canadian residents and corporations pay income taxes based on their world-wide income. Canadians are in principle protected against double taxation receiving income from certain countries which gave agreements with Canada through the foreign tax credit, which allows taxpayers to deduct from their Canadian income tax otherwise payable from the income tax paid in other countries. A citizen who is currently not a resident of Canada may petition the CRA to change her or his status so that income from outside Canada is not taxed.
If you are a non-resident of Canada and you have taxable earnings in Canada (e.g. rental income and property disposition income) you will be required to pay Canadian income tax on these amounts. Rents paid to non-residents are subject to a 25% withholding tax on the “gross rents”, which is required to be withheld and remitted to Canada Revenue Agency (“CRA”) by the payer (i.e. the Canadian agent of the non-resident, or if there is no agent, the renter of the property) each time rental receipts are paid or credited to the account of the non-resident by the payer. If the payer does not remit the required withholding taxes by the 15th day following the month of payment to the non-resident, the payer will be subject to penalties and interest on the unpaid amounts.[39]
Payroll taxes[edit]
Employers are required to remit various types of payroll taxes to the different jurisdictions they operate in:
Jurisdiction
Type
Federal
Canada Pension Plan
Employment Insurance
Ontario Employer Health Tax[40]
Quebec
Quebec Pension Plan[41]
Health Services Fund[42]
Quebec Parental Insurance Plan[43]
Commission des normes du travail[44]
Workforce Skills Development and Recognition Fund[45]
Compensation Tax[46]
All provinces Workers' compensation premiums
Consumption taxes[edit]
Sales taxes[edit]
See also: Sales taxes in Canada
The federal government levies a value-added tax of 5%, called the Goods and Services Tax (GST), and, in five provinces, the Harmonized Sales Tax (HST). The provinces of British Columbia, Saskatchewan and Manitoba levy a retail sales tax, and Quebec levies its own value-added tax, which is called the Quebec Sales Tax. The province of Alberta and the territories of Nunavut, Yukon and Northwest Territories do not levy sales taxes of their own.
Retail sales taxes were introduced in the various provinces on these dates:[47][21][48]
Evolution of sales tax régimes by jurisdiction
Province
Introduction of RST
Initial RST rate
Last RST rate
RST repealed
Conversion to HST
Conversion to QST
Reversion to RST
British Columbia 1948 3% 7% 2010 2013
Alberta 1936[a 1] 2% 2% 1937[a 2]
Saskatchewan[a 3] 1937 2% 6%
Manitoba 1964[a 4] 5% 8%
Ontario[a 5] 1961 3% 8% 2010
Québec 1940[a 6] 2% 9.5% 2012
New Brunswick 1950 4% 11% 1997
Nova Scotia 1959 3% 11% 1997
Prince Edward Island[a 7] 1960 4% 10% 2013
Newfoundland and Labrador 1950 3% 12% 1997
Jump up ^ "Ultimate Purchasers Tax Act, SA 1936, c. 7". Retrieved 2013-03-17.
Jump up ^ "An Act to amend the Ultimate Purchasers Tax Act, SA 1937 (2nd Session), c. 6". Retrieved 2013-03-17.
Jump up ^ "Taxation". Encyclopedia of Saskatchewan. Retrieved 2013-03-17.
Jump up ^ originally a Revenue Tax charged on a select list of supplies, replaced by a more general retail sales tax in 1967 - Ontario Committee on Taxation. III. pp. 212–213.
Jump up ^ "Retail Sales Tax". Ministry of Finance (Ontario). Retrieved 2013-03-17.
Jump up ^ Quebec municipalities, beginning with Montreal in 1935 (SQ 1935, ch. 112), levied their own sales tax at the rate of 2%, which continued until 1964.
Jump up ^ "Revenue Tax Rate History". Department of Finance, Energy and Municipal Affairs (PEI). Retrieved 2013-03-17.
Current sales tax rates[edit]
Current sales tax rates by jurisdiction[b 1]
Province
HST
GST
PST
Total Tax
British Columbia 5% 7% 12%
Alberta 5% 5%
Saskatchewan 5% 6% 11%
Manitoba 5% 8% 13%
Ontario 13% 13%
Québec 5% 9.975%[b 2] 14.975%
New Brunswick 15% 15%
Nova Scotia 15% 15%
Prince Edward Island 15% 15%
Newfoundland and Labrador 15% 15%
Jump up ^ "GST/HST rates".
Jump up ^ "Tables of GST and QST Rates".
Excise taxes[edit]
See also: Motor fuel taxes in Canada
Both the federal and provincial governments impose excise taxes on inelastic goods such as cigarettes, gasoline, alcohol, and for vehicle air conditioners. Canada has some of the highest rates of taxes on cigarettes and alcohol in the world, constituting a substantial share of the retail total price of cigarettes and alcohol paid by consumers. These are sometimes referred to as sin taxes. It is generally accepted that higher prices deter consumption of these items which have been deemed to increase health care costs stemming from those who use them.
The vehicle air conditioner tax is currently set at $100 per air conditioning unit.
Year for introduction of taxes on motor fuels[g 1]
Jurisdiction
Fuel tax
Carbon tax
Local fuel tax
Federal 1975[g 2][g 3]
British Columbia 1923 2008[g 4]
1999 (Metro Vancouver)
2010 (Capital Regional District)
Alberta 1922 2017 [49]
Saskatchewan 1928
Manitoba 1923
Ontario 1925[g 5] 2017 [50]
Quebec 1924 2007[g 6]
1996 (Montreal Metropolitan Community)
New Brunswick 1926
Nova Scotia 1926
Prince Edward Island 1924
Newfoundland before Confederation
Jump up ^ Report of the Ontario Committee on Taxation. III. 1967. p. 249.
Jump up ^ During 1941–1947, there had been a temporary excise tax in effect.
Jump up ^ "Partial Text of Tax and Tariff Proposals made in Ilsley Budget". Ottawa Citizen. 30 April 1941.
Jump up ^ Carbon Tax Act, SBC 2008, c. 40
Jump up ^ The Gasoline Tax Act, SO 1925, c. 28
Jump up ^ An Act respecting the implementation of the Québec Energy Strategy and amending various legislative provisions, 2006, c. 46
At the federal level, Canada has imposed other excise taxes in the past:
From 1915 to 1953, on the issue of cheques and other commercial paper.[51]
From 1920 to 1927, on advances of money[52]
From 1920 to 1953, on the transfer of securities.[53] Initially applying to shares,[54] it was extended to cover bonds and related items in 1922.[55]
From 1923 to 1926, on the issue of receipts.[56]
Wealth taxes[edit]
See also: History of wealth taxes in Canada
Property taxes[edit]
The municipal level of government is funded largely by property taxes on residential, industrial and commercial properties. These account for about ten percent of total taxation in Canada. There are two types. The first is an annual tax levied on the value of the property (land plus buildings). The second is a land transfer tax levied on the sale price of properties everywhere except Alberta, Saskatchewan and rural Nova Scotia.
Gift tax[edit]
Gift tax was first imposed by the Parliament of Canada in 1935 as part of the Income War Tax Act.[57] It was repealed at the end of 1971, but rules governing the tax on capital gains that then came into effect include gifts as deemed dispositions made at fair market value,[58] that come within their scope.
Estate tax[edit]
Estate taxes have been held to be valid "direct taxation within the province,"[59] but they cannot be charged where property is left outside the province to beneficiaries who are neither resident nor domiciled in the province.[60][61] Succession duties were in effect in the various provinces at the following times:[62]
Province
Introduced
Repealed
Ontario 1892 1979
Quebec 1892 1986
New Brunswick 1892 1974
Nova Scotia 1892 1974
Manitoba 1893 1977
Prince Edward Island 1894 1971
British Columbia 1894 1977
Saskatchewan 1905 1977
Alberta 1905 1947
Newfoundland before Confederation 1974
Death taxes, which were not subject to the territorial limitations that affected provincial taxation, were first introduced at the federal level under the Dominion Succession Duty Act in 1941,[63] which was later replaced by the Estate Tax Act in 1958.[64] The latter was repealed at the end of 1971. From 1947 to 1971, there was a complicated set of federal-provincial revenue-sharing arrangements, where:[62]
In Newfoundland, Prince Edward Island, Nova Scotia, New Brunswick and Manitoba, the federal government collected estate taxes at full rates, but remitted 75% of the revenues derived from each of those provinces;
In Alberta and Saskatchewan, the federal government collected estate taxes at full rates, but remitted 75% of the revenues derived from each of those provinces, which was rebated back to the estate;
In British Columbia, the federal government collected estate taxes at only 25% of the full rate, and the province continued to levy its own succession duty;
In Ontario and Quebec, the federal government collected estate taxes at only 50% of the full rate, and remitted 50% of such collections to such provinces, and the provinces continued to levy their own succession duties.
Upon the repeal of the federal estate tax in 1972, the income tax régime was altered to incorporate consequences arising from the death of a taxpayer, which may result in tax being owed:
the property of an estate is said to have incurred a "deemed disposition" at fair market value, thus triggering liability for capital gains and other inclusions into income[65]
certain deductions and deferrals are available with respect to capital gains[66]
several options are available for applying any outstanding net capital losses[67]
income earned or accrued up to the date of death is taxed on the final tax return of the deceased at normal tax rates, but there are several additional optional tax returns that may be filed as well for certain types of income[68]
income earned after the date of death is to be declared on a separate return filed by the trust for the estate[69]
beneficiaries are taxed on amounts paid from Registered Retirement Savings Plans and Registered Retirement Income Funds, but certain rollover reliefs are available[70]
See also[edit]
Dividend tax
Fiscal neutrality
Goods and Services Tax (Canada) (GST)
Registered Retirement Savings Plan (RRSP)
Surrogatum Principle
Canadian federal budget
Further reading[edit]
Gillespie, Irwin (1995). Tax, Borrow and Spend: Financing Federal Spending in Canada, 1867-1990. Carleton University Press. p. 263. ISBN 0-88629-153-4.
Lewis, David (1972). Louder Voices: The Corporate Welfare Bums. Introduction by Eric Kierans. Toronto: James Lewis & Samuel. ISBN 0-88862-031-4. (Largely concerns corporate taxation, including income taxes, and subsidies in Canada.)
Magnet, Joseph Eliot (1978). "The Constitutional Distribution of Taxation Powers in Canada". Ottawa Law Review. University of Ottawa. 10 (3): 473–534. Retrieved 8 April 2013.
References[edit]
Jump up ^ Lawson v. Interior Tree Fruit and Vegetables Committee of Direction 1930 CanLII 2, {1931} SCR 357 (16 February 1930)
Jump up ^ Paul LeBreux (1999). "Eurig Estate: Another Day, Another Tax" (PDF). Canadian Tax Journal. Canadian Tax Foundation. 47 (5): 1126–1163. Retrieved 12 April 2013.
Jump up ^ Re Eurig Estate 1998 CanLII 801 at par. 30, [1998] 2 SCR 565 (22 October 1998)
Jump up ^ Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General) 2001 SCC 15 at par. 74, [2001] 1 SCR 470 (8 March 2001)
Jump up ^ Westbank First Nation v. British Columbia Hydro and Power Authority 1999 CanLII 655 at par. 43, [1999] 3 SCR 134 (10 September 1999)
Jump up ^ Westbank First Nation, par. 44
Jump up ^ 620 Connaught Ltd. v. Canada (Attorney General) 2008 SCC 7 at par. 27, [2008] 1 SCR 131 (29 February 2008)
Jump up ^ Confédération des syndicats nationaux v. Canada (Attorney General) 2008 SCC 68, [2008] 3 SCR 511 (11 December 2008)
Jump up ^ The Attorney General for Quebec v Reed [1884] UKPC 44, [1883] 10 AC 141 (26 November 1884), P.C. (on appeal from Canada)
Jump up ^ Canadian Pacific Railway Co. v. Attorney General for Saskatchewan 1952 CanLII 39 at pp. 251–252, [1952] 2 SCR 231 (30 June 1952)
Jump up ^ Attorney-General for British Columbia v. Esquimalt and Nanaimo Railway Company and others [1949] UKPC 48, [1950] AC 87 (2 November 1949), P.C. (on appeal from Canada)
Jump up ^ Magnet 1978, p. 500.
Jump up ^ Magnet 1978, pp. 500–501.
^ Jump up to: a b Magnet 1978, p. 506.
Jump up ^ Allard Contractors Ltd. v. Coquitlam (District) 1993 CanLII 45, [1993] 4 SCR 371 (18 November 1993)
Jump up ^ G.V. La Forest (1981). The Allocation of Taxing Power Under the Canadian Constitution (2nd ed.). Toronto: Canadian Tax Foundation. p. 159. ISBN 0-88808006-9.
Jump up ^ S.C. 1916, c. 11
Jump up ^ Breadner, R.W. (1919). "THE CANADIAN BUSINESS PROFITS AND INCOME WAR TAX ACTS: I. The Business Profits War Tax Act". The Bulletin of the National Tax Association. National Tax Association. 4 (4): 93–97. JSTOR 41785272.
Jump up ^ SC 1917, Chap. 28
Jump up ^ Pontifex, Brian (1917). The Income War Tax Act, 1917, with explanations by the Minister of Finance and Instructions from the Finance Department. Toronto: Carswell.
^ Jump up to: a b Breton, Albert (2000-06-05). Selected aspects of the power to tax in the Canadian federation, 1876–1997. ISBN 9780521771337. Retrieved 2013-03-17.
Jump up ^ An Act to establish a more equal and just system of Assessment in the several Townships, Villages, Towns and Cities in Upper Canada, S.Prov.C. 1850, c. 67, s. 4
Jump up ^ The Assessment Act, S.O. 1904, c. 23, s. 5
Jump up ^ Robert B. Bryce (1986). Maturing in Hard Times: Canada's Department of Finance Through the Great Depression. Institute of Public Administration of Canada. p. 267. ISBN 0-7735-0555-5.
Jump up ^ John Sewell (April 2011). "Letter". The Walrus. Retrieved 2013-03-18.
Jump up ^ SQ 1939, ch. 102
^ Jump up to: a b Gillespie 1995, p. 263.
Jump up ^ "Public Notice: City of Montreal Bylaw No. 1337 - By-Law to impose an Income Tax in the Territory of the City of Montreal and of Certain Municipalities under the control of the Montreal Metropolitan Commission". Montreal Gazette. 30 April 1935. Retrieved 22 March 2013. , by virtue of SQ 1934, ch. 112
^ Jump up to: a b c Gillespie 1995, p. 262.
Jump up ^ Johnson, J.A. (1974). "Methods of Curbing Local Government Financial Problems: Implications for Urban Government in Canada". In Dickerson, M.O.; Drabek, S.; Woods, J.T. Problems of Change in Urban Government. Waterloo: Wilfrid Laurier University Press. p. 162. ISBN 0-88920-089-0.
Jump up ^ Canada Revenue Agency
Jump up ^ "Schwartz v. Canada, [1996] 1 S.C.R. 254".
Jump up ^ "Hickman Motors Ltd. v. Canada, [1997] 2 S.C.R. 336".
Jump up ^ "Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601".
Jump up ^ SC 1932-33, c. 41, section 13, subsequently replaced by SC 1948, c. 52, section 75
Jump up ^ SC 1951, c. 51, section 26
^ Jump up to: a b Maureen Donnelly; Allister W. Young (2011). "Group Relief for Canadian Corporate Taxpayers–At Last?". Canadian Tax Journal. Canadian Tax Foundation. 59 (2): 239–263. Retrieved 16 March 2013.
Jump up ^ "Budget Briefing 2013". Osler, Hoskin & Harcourt. 21 March 2013. Retrieved 8 April 2013.
Jump up ^ http://matthewgustavson.ca/blog/nonresident.html
Jump up ^ "Employer Health Tax".
Jump up ^ "Contributions to the Québec Pension Plan (QPP)".
Jump up ^ "Contribution to the Health Services Fund".
Jump up ^ "Québec Parental Insurance Plan (QPIP) Premiums".
Jump up ^ "Contribution to the Financing of the Commission des normes du travail".
Jump up ^ "Contribution to the Workforce Skills Development and Recognition Fund".
Jump up ^ "Compensation Tax for a Financial Institution That Is Not a Corporation".
Jump up ^ Satya Poddar; Morley English (1995). "Fifty Years of Canadian Commodity Taxation: Key Events and Lessons for the Future" (PDF). Canadian Tax Journal. Canadian Tax Foundation. 43 (5): 1096–1119. Retrieved 17 March 2013.
Jump up ^ Albert John Robinson (1973). Public Finance in Canada: Selected Readings. p. 262. ISBN 9780458910106. Retrieved 17 March 2013.
Jump up ^ http://edmontonjournal.com/news/local-news/heres-how-albertas-carbon-tax-works-and-how-it-will-affect-your-wallet
Jump up ^ http://www.macleans.ca/economy/economicanalysis/what-carbon-prices-in-alberta-and-ontario-will-cost-the-average-household-and-why/
Jump up ^ Christopher D. Ryan. "Canada's Excise Tax on Cheques and other Types of Commercial Paper, 1915-1953" (PDF).
Jump up ^ Christopher D. Ryan. "Canada's Excise Tax on Advances of Money, 1920-1927" (PDF).
Jump up ^ Christopher D. Ryan. "Canada's Excise Tax on Transfers of Stocks and Bonds, 1920-1953" (PDF).
Jump up ^ SC 1920, c. 71
Jump up ^ SC 1922, c. 47
Jump up ^ Christopher D. Ryan. "Canada's Excise Tax on Receipts, 1923-1926" (PDF).
Jump up ^ An Act to amend the Income War Tax Act, S.C. 1935, c. 40, s. 14
Jump up ^ Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, s. 69(1)
Jump up ^ Attorney General of British Columbia v. Canada Trust Co. et al. 1980 CanLII 221, [1980] 2 SCR 466 (27 June 1980), Supreme Court (Canada)
Jump up ^ Charles S. Cotton and another v The King [1913] UKPC 56, [1914] AC 176; (1913), 15 DLR 283 (PC) (11 November 1913), P.C. (on appeal from Canada)
Jump up ^ The Provincial Treasurer of Alberta and another v Clara E. Kerr and another [1933] UKPC 57, [1933] AC 710; [1933] 4 DLR 81 (PC) (27 July 1933), P.C. (on appeal from Alberta)
^ Jump up to: a b Wolfe D. Goodman (1995). "Death Taxes in Canada, in the Past and in the Possible Future" (PDF). Canadian Tax Journal. Canadian Tax Foundation. 43 (5): 1360–1376. Retrieved 16 March 2013.
Jump up ^ The Dominion Succession Duty Act, S.C. 1940-41, c. 14
Jump up ^ Estate Tax Act, S.C. 1958, c. 29
Jump up ^ "Deemed disposition of property".
Jump up ^ "T4037 - Capital Gains".
Jump up ^ "Net capital losses".
Jump up ^ "Returns for the year of death".
Jump up ^ "Income reported on the T3 Trust Income Tax and Information Return".
Jump up ^ "Amounts paid from an RRSP or RRIF upon the death of an annuitant".
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text:
List of highest-grossing concert tours
From Wikipedia, the free encyclopedia
Jump to: navigation, search
This is a dynamic list and may never be able to satisfy particular standards for completeness. You can help by expanding it with reliably sourced entries.
The 360° Tour by U2 is the highest-grossing concert tour of all time
This is an incomplete list of the highest-grossing concert tours. Only tours using reliable references and having grossed over $100 million (adjusted for inflation) have been added to the list. Some of the gross may be higher than reported on this list because not all concerts are reported. Billboard and Pollstar regularly provide the official figure of concerts' gross revenue worldwide.
Tours that span multiple decades are included in the decade that they concluded.
In bold, the tours which, when completed, became the highest-grossing of all time.
Contents
[hide]
1 Highest-grossing tours of all time
2 Highest-grossing tours by decade
2.1 1980s
2.2 1990s
2.3 2000s
2.4 2010s
3 Notes
4 References
Highest-grossing tours of all time[edit]
The Rolling Stones had claimed the highest-grossing tour four multiple times, with the latest being A Bigger Bang Tour (currently the second).
Roger Waters completed The Wall Live as the highest-grossing tour of all time by a solo artist.
Madonna scored the top-two highest-grossing concert tours of all time by a female artist with Sticky & Sweet Tour and The MDNA Tour.
One Direction completed their Where We Are Tour as the highest-grossing tour of all time by a vocal group.
This list represents the top 20 grossing tours (by actual gross, not adjusted for inflation) of all time.
Rank
Actual gross
Inflation
(adjusted 2017 gross)
Artist
Tour name
Year(s)
Shows
Attendance
Average
gross (millions)
Average
attendance
Ref.
1
$736,421,584 $784,027,536 U2 !U2 U2 360° Tour !U2 360° Tour 2009–11 110 7,272,046 6.7 66,110 [1]
2
$558,255,524 $644,802,601 Rolling Stones, The !The Rolling Stones Bigger Bang Tour, A !A Bigger Bang Tour 2005–07 144 4,680,000 3.8 32,500 [1]
3
$523,033,675 $523,033,675 Coldplay A Head Full of Dreams Tour 2016–17 114 5,389,586 4.59 45,128 [2]
4
$458,673,798 $471,582,189 Roger Waters The Wall Live 2010–13 219 4,129,863 2.09 18,858 [3]
5
$441,121,000 $484,472,430 AC/DC Black Ice World Tour 2008–10 167 4,846,965 2.6 29,023 [4][5][6]
6
$430,380,000 $430,380,000 Guns N' Roses !Guns N' Roses Not in This Lifetime... Tour 2016–present 98 3,988,463 4.39 40,699 [7][8][9]
7
$408,000,000 $455,463,937 Madonna Sticky & Sweet Tour 2008–09 85 3,545,899 4.79 41,716 [10]
8
$389,047,636 $462,194,757 U2 !U2 Vertigo Tour 2005–06 131 4,619,021 2.96 35,259 [11]
9
$362,000,000 $402,676,043 Police, The !The Police Police Reunion Tour, The !The Police Reunion Tour 2007–08 156 3,300,912 2.3 21,160 [12]
10
$355,600,000 $396,968,078 Bruce Springsteen and the E Street Band Wrecking Ball World Tour 2012–13 136 3,650,535 2.8 18,744 [13][14]
11
$320,000,000 $502,956,978 Rolling Stones, The !The Rolling Stones Voodoo Lounge Tour !Voodoo Lounge Tour 1994–95 124 6,336,776 2.6 51,103 [15]
12
$316,000,339 $316,000,339 U2 !U2 The Joshua Tree Tour 2017 !The Joshua Tree Tour 2017 2017 51 2,713,136 6.3 53,198 [16]
13
$311,000,000 $404,896,346 Rolling Stones, The !The Rolling Stones Licks Tour !Licks Tour 2002–03 115 3,470,945 2.6 30,182 [17]
14
$310,900,000 $310,900,000 Garth Brooks and Trisha Yearwood The Garth Brooks World Tour with Trisha Yearwood 2014–present 333 4,743,727 0.96 14,669 [18][19][20][8]
15
$306,500,000 $306,500,000 Bruce Springsteen and the E Street Band The River Tour 2016 2016–17 89 2,667,775 4.0 29,020 [7][8]
16
$305,158,363 $318,339,577 Madonna The MDNA Tour 2012 88 2,212,345 3.47 25,140 [17]
17
$290,178,452 $293,564,003 One Direction !One Direction Where We Are Tour 2014 69 3,439,560 4.2 49,848 [21]
18
$279,200,000 $416,542,786 Dion, Celine !Celine Dion Taking Chances World Tour 2008–09 132 2,200,000 2.1 21,667 [22][23]
[24]
19
$275,700,000 $278,564,215 Paul McCartney Out There! Tour 2013–15 84 1,958,754 3.28 23,319 [14][18]
[19]
20
$274,000,000 $402,608,820 Rolling Stones, The !The Rolling Stones Voodoo Lounge Tour !Bridges to Babylon Tour 1997–98 108 [17]
21
$259,500,000 $266,803,071 Bon Jovi !Bon Jovi Because We Can 2013 102 2,657,502 2.67 27,397 [14]
Highest-grossing tours by decade[edit]
1980s[edit]
Rank
Actual gross
Inflation
(adjusted 2017 gross)
Artist
Tour name
Year(s)
Shows
Attendance
Average
gross (millions)
Average
attendance
Ref.
1
$135,000,000 $260,830,872 Pink Floyd A Momentary Lapse of Reason Tour 1987–90 199 4,250,000 0.68 21,250 [25][26]
2
$125,738,964 $254,626,709 Jackson, Michael !Michael Jackson Bad 1987–89 123 4,498,300 1.02 36,571 [27][28]
3
$98,000,000 $189,343,893 The Rolling Stones Steel Wheels Tour 1989–90 115 3,253,563 0.85 28,291 [29][30]
4
$86,000,000 $181,295,255 David Bowie Glass Spider Tour 1987 86 3,000,000 1.0 34,884 [31][32]
5
$85,000,000 $189,277,537 Bruce Springsteen and the E Street Band Born in the U.S.A. Tour 1984–85 156 0.55 [33]
6
$75,000,000 $172,893,978 The Jacksons Victory Tour 1984 55 2,750,000 1.36 50,000 [34]
7
$60,000,000 $121,502,532 Tina Turner !Tina Turner Break Every Rule World Tour 1987-88 218 wikipedia page link
8
$56,278,095 $118,638,972 U2 !U2 The Joshua Tree Tour 1987 109 3,176,952 0.5 29,146 [35]
9
$26,795,382 $56,486,926 Madonna !Madonna Who's That Girl Tour 1987 38 1,367,663 0.84 42,718 wikipedia page link (data from 32 shows)
1990s[edit]
Rank
Actual gross
Inflation
(adjusted 2017 gross)
Artist
Tour name
Year(s)
Shows
Attendance
Average
gross (millions)
Average
attendance
Ref.
1
$320,000,000 $502,956,978 Rolling Stones, The !The Rolling Stones Voodoo Lounge Tour !Voodoo Lounge Tour 1994–95 124 6,336,776 2.6 51,103 [15]
2
$274,000,000 $402,608,820 Rolling Stones, The !The Rolling Stones Voodoo Lounge Tour !Bridges to Babylon Tour 1997–98 108 [17]
3
$250,000,000 $403,962,730 Pink Floyd The Division Bell Tour 1994 120 6,000,000 2.3 45,000 [36]
4
$171,677,027 $256,127,604 U2 !U2 PopMart Tour 1997–98 93 3,936,841 1.8 42,332 [35]
5
$165,000,000 $246,166,045 Jackson, Michael !Michael Jackson HIStory World Tour 1996–97 83 4,500,000 2.01 54,878 [37]
6
$151,000,000 $250,344,851 U2 !U2 Zoo TV Tour 1992–93 157 5,350,554 0.96 34,080 [35][38]
7
$142,700,000[a] $224,287,377 Eagles Hell Freezes Over Tour 1994–95 [39][40]
8
$133,000,000 $180,000,000 Céline Dion Let's Talk About Love World Tour 1998–99 97 2,300,000 [41]
9
$105,000,000 $154,284,402 Garth Brooks The Garth Brooks World Tour 1996–98 220 5,500,000 0.49 25,346 [42][43]
10
$80,000,000 $110,000,000 Céline Dion Falling into You: Around the World 1996–97 148 2,200,000 [44]
11
$74,000,000 $135,654,101 New Kids on the Block The Magic Summer Tour 1990-1991 152 3,291,987 21,657 [30]
12
$70,000,000 $116,053,905 Madonna The Girlie Show 1993 39 1.79 [45]
13
$65,000,000 $119,155,629 Janet Jackson Rhythm Nation World Tour 1990 1990 117 2,000,000 17,094 [46][47]
14
$62,700,000 $114,939,353 Madonna Blond Ambition World Tour 1990 57 1.1 [48]
2000s[edit]
Rank
Actual gross
Inflation
(adjusted
2017 gross)
Artist
Tour name
Year(s)
Shows
Attendance
Average
gross (millions)
Average
attendance
Ref.
1
$558,255,524 $644,802,601 Rolling Stones, The !The Rolling Stones Bigger Bang Tour, A !A Bigger Bang Tour 2005–07 144 4,680,000 3.8 32,500 [1]
2
$408,000,000 $455,463,937 Madonna Sticky & Sweet Tour 2008–09 85 3,545,899 4.79 41,716 [10]
3
$389,047,636 $462,194,757 U2 !U2 Vertigo Tour 2005–06 131 4,619,021 2.96 35,259 [11]
4
$362,000,000 $402,676,043 Police, The !The Police Police Reunion Tour, The !The Police Reunion Tour 2007–08 156 3,300,912 2.3 21,160 [12]
5
$311,000,000 $404,896,346 Rolling Stones, The !The Rolling Stones Licks Tour !Licks Tour 2002–03 115 3,470,945 2.6 30,182 [17]
6
$279,200,000 $310,572,241 Dion, Celine !Celine Dion Taking Chances World Tour 2008–09 132 2,600,000 2.1 19,697 [4][5][24]
7
$250,000,000 $306,568,410 Cher Living Proof: The Farewell Tour 2002–05 326 3,500,000 0.6 10,800 [49]
8
$235,000,000 $261,405,719 Bruce Springsteen and the E Street Band Magic Tour 2007–08 100 2,198,353 2.4 21,983 [50]
9
$221,500,000 $288,374,729 Bruce Springsteen and the E Street Band Rising Tour, The !The Rising Tour 2002–03 120 3,232,384 1.8 31,081 [51]
10
$210,650,974 $234,320,720 Bon Jovi Lost Highway Tour 2007–08 99 2,157,675 2.1 21,794 [50]
11
$194,754,447 $231,371,369 Madonna Confessions Tour 2006 60 1,210,294 3.2 20,171 [52]
12
$167,000,000 $186,427,641 Bruce Springsteen and the E Street Band Working on a Dream Tour 2009 80 1,831,770 2.1 22,897 [5]
13
$142,844,463 $193,206,465 U2 !U2 Elevation Tour 2001 112 2,162,282 1.3 19,306 [53]
14
$141,000,000 $162,859,413 McGraw, Tim and Faith Hill !Tim McGraw and Faith Hill Soul2Soul II Tour 2006–07 117 1,673,667 1.2 14,304 [54]
15
$132,500,000 $147,914,146 Tina Turner Tina!: 50th Anniversary Tour 2008–09 90 1,176,199 1.47 13,068 [4][5]
16
$131,800,000 $147,132,713 Britney Spears The Circus Starring Britney Spears 2009 97 1,500,000 1.4 15,488 [5]
17
$131,388,461 $156,091,574 Bon Jovi Have a Nice Day Tour 2005–06 89 1,823,834 1.7 23,382 [55]
18
$129,059,653 $149,067,938 Genesis Turn It On Again: The Tour 2007 46 1,262,393 2.8 27,443 [56][57]
19
$126,800,000 $146,457,968 Justin Timberlake FutureSex/LoveShow 2007 119 1,600,000 1 13,445 [58]
20
$126,165,542 $167,995,080 Paul McCartney Driving World Tour 2002 58 988,077 2.2 17,036 [59][60]
2010s[edit]
Rank
Actual gross
Inflation
(adjusted 2017 gross)
Artist
Tour name
Year(s)
Shows
Attendance
Average
gross (millions)
Average
attendance
Ref.
1
$736,421,584 $784,027,536 U2 !U2 U2 360° Tour !U2 360° Tour 2009–11 110 7,272,046 6.7 66,110 [1]
2
$523,033,675 $523,033,675 Coldplay A Head Full of Dreams Tour 2016–17 114 5,389,536 4.59 45,128 [2]
3
$458,673,798 $471,582,189 Roger Waters The Wall 2010–13 219 4,129,863 2.09 18,858 [3]
4
$441,121,000 $484,472,430 AC/DC Black Ice World Tour 2008–10 167 4,846,965 2.6 29,023 [4][5][6]
5
$430,380,000 $430,380,000 Guns N' Roses !Guns N' Roses Not in This Lifetime... Tour 2016–Present 98 3,988,463 4.39 40,699 [7][8][9]
6
$355,600,000 $365,607,600 Bruce Springsteen and the E Street Band Wrecking Ball World Tour 2012–13 127 3,650,535 2.8 28,744 [13][14]
7
$316,000,000 $316,000,000 U2 !U2 The Joshua Tree Tour 2017 !The Joshua Tree Tour 2017 2017 51 2,713,136 6.19 53,198 [16]
8
$310,900,000 $310,900,000 Garth Brooks and Trisha Yearwood The Garth Brooks World Tour with Trisha Yearwood 2014–17 333 4,743,727 0.96 14,669 [18][19][20][8]
9
$306,500,000 $306,500,000 Bruce Springsteen and the E Street Band The River Tour 2016 2016–17 89 2,667,775 4.0 29,020 [19][20]
10
$305,158,363 $318,339,577 Madonna The MDNA Tour 2012 88 2,212,345 3.47 25,140 [17]
11
$290,178,452 $293,564,003 One Direction !One Direction Where We Are Tour 2014 69 3,449,560 4.2 49,848 [21]
12
$275,700,000 $278,564,215 Paul McCartney Out There! Tour 2013–15 84 1,958,754 3.28 23,319 [14][18][19]
13
$259,500,000 $266,803,071 Bon Jovi !Bon Jovi Because We Can 2013 102 2,657,502 2.67 27,397 [14]
14
$256,500,000 $256,500,000 Justin Bieber Purpose World Tour 2016–17 149 2,757,368 1.8 20,484 [7][8]
15
$256,084,556 $256,084,556 Beyoncé The Formation World Tour 2016 49 2,242,099 5.2 45,757 [61]
16
$251,112,882 $275,791,151 Eagles Long Road Out of Eden Tour 2008–11 155 2,001,773 1.6 12,915 [4][5][6][62]
17
$250,733,097 $253,337,933 Taylor Swift The 1989 World Tour 2015 85 2,278,647 3.02 33,477 [63]
18
$243,100,000 $243,100,000 Billy Joel Billy Joel in Concert 2014–17 105 2,065,755 2.2 22,205 [18][19][7][8]
19
$231,700,000 $234,403,275 Justin Timberlake The 20/20 Experience World Tour 2013–15 134 1,986,386 1.81 15,765 [64][65]
20
$229,727,960 $232,408,227 Beyoncé !Beyoncé The Mrs. Carter Show World Tour 2013–14 132 2,082,848 1.7 15,779 [14][18]
Notes[edit]
Jump up ^ Figure for Hell Freezes Over Tour only includes North American dates. Official data for the rest of the world tour is unavailable.
References[edit]
^ Jump up to: a b c d Pietrolungo, Silvio (April 9, 2007). "Rolling Stones Tour Grosses More Than Half A Billion". Billboard. Retrieved November 17, 2009.
^ Jump up to: a b "Coldplay's 'Head Full Of Dreams' Is Third Highest Grossing World Tour Ever". Billboard.com. Retrieved 20 November 2017.
^ Jump up to: a b Allen, Bob (October 4, 2013). "Roger Waters Passes Madonna for Solo Boxscore Record with $459M Wall Live Tour". Billboard. Retrieved October 5, 2013.
^ Jump up to: a b c d e http://www.pollstarpro.com/SpecialFeatures2008/2008YearEndTop100NorthAmericanTours.pdf
^ Jump up to: a b c d e f g http://www.pollstarpro.com/SpecialFeatures2009/2009YearEndTop50WorldwideConcertTours.pdf
^ Jump up to: a b c http://www.pollstarpro.com/files/Charts2010/2010YearEndTop50WorldwideConcertTours.pdf
^ Jump up to: a b c d e "2016 Year End Top 100 Worldwide Tours" (PDF). pollstar.com. Retrieved 15 July 2017.
^ Jump up to: a b c d e f g "2017 Mid Year Top 100 Worldwide Tours" (PDF). pollstar.com. Retrieved 15 July 2017.
^ Jump up to: a b Borba, Ryan (6 October 2017). "Guns N Roses, Live Nation, The O2 Top Pollstar's 2017 3Q Charts". Pollstar. Retrieved 9 October 2017.
^ Jump up to: a b Pietrolungo, Silvio (September 2, 2009). "Madonna Closes Tour In Tel Aviv; Second Highest Grossing Trek Of All Time". Billboard. Retrieved September 1, 2010.
^ Jump up to: a b Cossar, Neil (March 28, 2009). "This Day in Music — March 28th". Yahoo! Music. Retrieved November 17, 2009.
^ Jump up to: a b "Reggatta De Banc — Blockbuster Police Tour 'Played Out Perfectly'." Billboard. August 20, 2008. Retrieved November 18, 2009.
^ Jump up to: a b http://www.pollstarpro.com/files/charts2012/2012YearEndTop100WorldwideTours.pdf
^ Jump up to: a b c d e f g http://www.pollstarpro.com/files/charts2013/2013YearEndTop100WorldwideTours.pdf
^ Jump up to: a b "Update: Stones Roll By U2 For Top Grossing Tour Ever". Billboard. Retrieved May 4, 2013.
^ Jump up to: a b Rendon, Francisco (30 October 2017). "U2's 'Joshua Tree' Trek Grosses $316 M, Vies For Tour Of The Year". Pollstar. Retrieved 30 October 2017. Cite error: Invalid <ref> tag; name "U2_Joshua_Tree_Tour_2017_Pollstar" defined multiple times with different content (see the help page).
^ Jump up to: a b c d e f Waddell, Ray (January 24, 2013). "Madonna's 'MDNA' Tour Makes Billboard Boxscore's All-Time Top 10". Billboard. Retrieved January 24, 2013.
^ Jump up to: a b c d e f http://www.pollstarpro.com/files/charts2014/2014YearEndTop100WorldwideTours.pdf
^ Jump up to: a b c d e f http://www.pollstarpro.com/files/charts2015/2015YearEndTop100WorldwideTours.pdf
^ Jump up to: a b c http://pollstarpro.com/files/charts2016/011617top10.pdf
^ Jump up to: a b Allen, Bob (October 10, 2014). "One Direction's Where We Are Tour Attended by 3.4 Million Fans". Billboard. Retrieved October 11, 2014.
Jump up ^ Cite error: The named reference Pollstar_1996_North_America_Year_End was invoked but never defined (see the help page).
Jump up ^ Cite error: The named reference Pollstar_1997_Year_End was invoked but never defined (see the help page).
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Jump up ^ Graham, Adam (18 February 2015). "Breaking down Brooks: Garth by the numbers". Detroit News. Retrieved 8 March 2016.
Jump up ^ "Les 20 ans de Falling into You Run". Retrieved 7 March 2016.
Jump up ^ Hadden, Brian (September 10, 1993). "Madonna: She's back again". Time. New York. 142 (24). ISSN 0040-781X. Retrieved May 12, 2010.
Jump up ^ Jaynes, Gerald David (2005). Encyclopedia of African American Society. SAGE Publications. p. 565. ISBN 0-7619-2764-6
Jump up ^ Her 1990 tour was the most successful first-time road effort by any artist, attracting more than two million fans. Jarvey, Paul (December 9, 1993). "janet ; Another Jackson steams up the charts". Telegram & Gazette. p. C.1. ISSN 1050-4184
Jump up ^ Beck, John (August 24, 2003). "Sticker Shock Astronomically Outpacing Inflation, Concert Ticket Costs Continue Upward, But Fans Continue To Pay The Price". Santa Rosa Press Democrat. Retrieved August 13, 2013.
Jump up ^ Lawrence, Jesse (March 23, 2014). "With Strong Demand For Tickets, Will Cher's Dressed To Kill Tour Really Be Farewell?". Forbes. Retrieved April 28, 2014.
^ Jump up to: a b Total gross for the Magic Tour
"Top 25 Tours 2008" (PDF). Billboard. Retrieved March 22, 2011.
Bosso, Joey (December 11, 2008). "Bon Jovi, Springsteen, Spice Girls top 2008's top-grossing tours". Music Radar. Future Publishing. Retrieved February 11, 2013.
Jump up ^ Total gross for The Rising Tour
Waddell, Ray (October 18, 2003). "As History World Tour". Billboard. Retrieved September 20, 2010.
Nielsen Business Media, Inc (December 27, 2003). 2003 Top 25 Tours. Billboard. Retrieved March 20, 2011.
Nielsen Business Media, Inc (December 28, 2002). 2002 Top 25 Tours. Billboard. Retrieved March 20, 2011.
Jump up ^ Pietrolungo, Silvio (October 23, 2006). "Madonna's 'Confessions' Tour Sets Record". Billboard. Retrieved August 5, 2010.
Jump up ^ "Billboard Boxscore Charts 2001". Billboard.
Jump up ^ "News : Headlines : Tim & Faith Break Country Tour Records : Great American Country". Gactv.com. Retrieved August 5, 2010.
Jump up ^ "Top 25 Tours 2008". Billboard.
Jump up ^ "Billboard Boxscore Charts 2007". Billboard.
Jump up ^ "2007 Year End Top 100 Tours" (PDF). Pollstar. 2007. Retrieved March 23, 2011.
Jump up ^ Waddell, Ray (2007-12-13). "The Police Score Top-Grossing Tour Of '07". Billboard. Retrieved December 14, 2008.
Jump up ^ Waddell, Ray (2002). The Top Tours of 2002. Billboard. Retrieved January 14, 2012.
Jump up ^ "McCartney Notches Year's Highest-Grossing Tour". Billboard. 2002. Retrieved January 14, 2012.
Jump up ^ Weddell, Ray. "Beyoncé's Formation Tour Sold Over 2 Million Tickets and Made Over $250 Million". Billboard. Billboard. Retrieved 14 October 2016.
Jump up ^ http://www.pollstarpro.com/files/charts2011/2011YearEndTop100WorldwideTours.pdf
Jump up ^ "Live Music's $20 Billion Year: The Grateful Dead's Fare Thee Well Reunion, Taylor Swift, One Direction Top Boxscore's Year-End". Billboard. Retrieved December 12, 2015.
Jump up ^ Bob, Allen (October 4, 2013). "Justin Timberlake's 20/20 Tour Earned $232 Million in Ticket Sales". Billboard. Retrieved June 9, 2014.
Jump up ^ Billboard boxscore:
"Billboard Biz: Current Boxscore". Billboard. Prometheus Global Media. November 27, 2013. Archived from the original on November 27, 2013. Retrieved November 27, 2013.
"Billboard Biz: Current Boxscore". Billboard. Prometheus Global Media. January 15, 2014. Archived from the original on January 19, 2014. Retrieved January 19, 2014.
"Billboard Biz: Current Boxscore". Billboard. Prometheus Global Media. January 29, 2014. Archived from the original on January 30, 2014. Retrieved January 30, 2014.
"Billboard Biz: Current Boxscore". Billboard. Prometheus Global Media. March 19, 2014. Archived from the original on March 19, 2014. Retrieved March 19, 2014.
"Billboard Boxscore :: Current Scores". Billboard. Prometheus Global Media. June 18, 2014. Archived from the original on June 18, 2014. Retrieved June 18, 2014.
"Billboard Boxscore :: Current Scores". Billboard. Prometheus Global Media. October 8, 2014. Archived from the original on October 8, 2014. Retrieved October 8, 2014.
"Billboard Boxscore :: Current Scores". Billboard. Prometheus Global Media. October 29, 2014. Archived from the original on October 30, 2014. Retrieved October 30, 2014.
"Billboard Boxscore :: Current Scores". Billboard. Prometheus Global Media. December 17, 2014. Archived from the original on December 22, 2014. Retrieved December 21, 2014.
"Billboard Boxscore :: Current Scores". Billboard. Prometheus Global Media. January 14, 2015. Archived from the original on January 14, 2015. Retrieved January 14, 2015.
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values: Anexo:Giras musicales más recaudadoras – Spanish

values: Liste des tournées de concerts ayant généré les recettes les plus importantes – French

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