The Canada Revenue Agency $($CRA$)$ collects taxes on behalf of all provinces and territories with the exception of Quebec, which collects its own provincial taxes. Municipal taxes are collected at $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$ These taxes help to pay for services such as electricity, water and sewage, garbage collection, public transit, road maintenance, libraries, and police and fire protection.

Select one:

a$.$

the local level

b$.$

the time of filing your personal income tax returns

c$.$

the Federal level

d$.$

the time of elections