In Canada, health care funding methods used are Regular Tax Based, Employer Tax or Levy, Combination of Premiums and Employer Tax, and Combination of Employer and Employee Tax.

Regular Tax Based health care funding used in Provinces/Territories Alberta, New Brunswick, Northwest Territories, Nova Scotia, Nunavut, Prince Edward Island, Saskatchewan, Yukon and no payroll implication either employer or employee. In British Columbia, Combination of Premiums and Employer Tax used as a type of health care funding and premium cost to the employee and employer if administered through a group plan, tax cost to the employer only. In addition to this Combination of Employer and Employee Tax used in Ontario wherein payroll implication to both employer and employee. Employer Tax and Levy used in Manitoba, Newfoundland, Labrador, and Quebec whereas payroll implication to the employer.

In Manitoba Province, Health care funds are through an employer tax levy, means employers to pay a payroll-related tax levy and the act applies to employers with a permanent establishment in the province who pay remuneration to employees regardless of report for work at a permanent establishment of the employer in Manitoba or not required to report for work at any permanent establishment of the employer either inside or outside of Manitoba but paid through a permanent establishment of the employer in Manitoba.