Canada imposes corporate and personal income tax on its residents and on non-residents who carry on business in Canada, are employed in Canada, or sell property situated in Canada. Canadian resident individuals and corporations are taxable on their income, which includes capital gains earned anywhere in the world. Non-residents of Canada are generally only taxable on their income from Canadian activities and investments. All of the provinces of Canada also impose income taxes on corporations and individuals residing or carrying on business within the province. Provincial income taxes are not deductible in computing taxable income for federal purposes.