A statute is a law expressly enacted by the legislature, as
distinguished from a customary or common law. The example about
paying income tax is one of a statutory liability. Each province
and the federal parliament passes statutes. Each statute, whether
it is the Income Tax Act at the federal level, for example, or
the Highway Traffic Act, for a provincial example, set out a
variety of responsibilities for those to whom the statute applies.
And generally, the responsibilities of a statute apply to the
entire population, although there are exceptions.
