The Canadian and the Australian systems of federal revenue-sharing contain features of interest to the United States. The Canadian system now combines equalization grants which go only to "poor" provincial governments, with tax-credit s for payments of both provincial individual and corporation income taxes against liabilities for federal income taxes. In Australia income taxation, individual and corporate, passed into the hands of the Commonwealth during World War II, all the state governments receiving "financial assistance grants" resting partly on a reimbursement and partly on an equalization basis. The Australian practice does not provide an instructive model; the Canadian system, however, has many excellent features.