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There was no Canadian income tax till World War I.
1916 - during WW I, the Business Profits War Tax Act imposed taxes on corporations.
1917 - during WW I, the Income War Tax Act imposed a 4% tax on income over $2,000 yearly for all single men; and for others on income over $3,000 but under $6,000. There was a graduated tax rate for those with incomes over $6,000. There were provisions for corporate taxes as well.
See WarTime Canada for more about taxation in Canada during this period and World War II. Includes sample historical tax forms.
Provincial governments in Canada have imposed income tax on individuals and corporations, beginning in 1876 in British Columbia.
Some municipal governments imposed income tax on individuals, for instance, from the 1850s in Ontario, but not after World War II.
This Wikipedia article, Taxation in Canada, includes a chart showing dates relating to provincial govermment personal income taxes
Library and Archives Canada has many records relating to Canadian income tax, including correspondence, and the tax forms and files of some individuals in their personal papers.