A town is a type of municipal incorporation typically larger than a village but smaller than a city, though specific definitions vary by province. Provincial municipal legislation establishes population or other criteria for town status. Towns have corporate status, elected councils, and powers to provide services, pass bylaws, and levy taxes. 'Town' as a municipal category exists in most provinces, though Alberta uses 'town' alongside 'city' and 'village,' while Quebec uses 'ville' (city) regardless of size. Some historic towns retain the designation despite growth that might qualify them for city status. Town governance structures are similar to cities but may be simpler, with smaller councils and less complex administrative structures appropriate to their scale.