Final answer:
The basic concept of integration in the Canadian income tax system is the benefit principle of taxation and the ability to pay principle. These principles ensure that taxes are paid in proportion to the benefits received and that those who can afford it bear a greater tax burden.
Step-by-step explanation:
The basic concept of integration in the Canadian income tax system is that those who benefit from taxes should pay in proportion to the number of benefits they receive. This is known as the benefit principle of taxation. Additionally, the ability to pay principle states that those who can bear the burden of taxes should pay more than those who cannot pay taxes. These principles aim to create an equitable, simple, and efficient tax system.