Canada has a long history of real estate taxation. After more than 100 years of improvement and development，its tenure taxation system has become very mature. Canada is a vast country with three levels of government and different levels of economic development，which is similar to China’s national conditions. Because of the similarity between Canada and China to a certain extent，the Canadian real estate tax system has certain significance for China’s future real estate tax reform. This report studies the current situation of Canada’s real estate tax and finds the important position of real estate tax among local taxes. At the same time this paper studies its tax system elements，levy management，real estate assessment matters and other related situations，and summarizes the characteristics of its real estate tax system.