The Gas Tax Transfer (now officially called the Canada Community-Building Fund) is a federal program providing dedicated infrastructure funding to municipalities. Despite the name, the transfer isn't directly linked to actual gas tax collections—it's a federal commitment to transfer specified amounts to municipalities through provincial agreements. Funding is allocated primarily by population, providing predictable, ongoing support municipalities can use for eligible infrastructure including roads, bridges, transit, water, wastewater, and community energy projects. Unlike project-specific grants requiring applications, Gas Tax allocations flow automatically based on the formula. Municipalities can accumulate funds over multiple years for larger projects. The program has become a cornerstone of municipal infrastructure funding, representing billions of dollars annually across Canada. The name persists from the program's origins, though the funding mechanism has evolved and the rebrand to Canada Community-Building Fund reflects its true nature.