Canada is divided into ten provinces and three territories. Each province has a different system of local government which may include upper-tier or rural jurisdictions such as counties, municipal districts, regional municipalities, regional districts or regional county municipalities. These divisions are then divided into lower-tier or urban jurisdictions such as cities, towns, villages, townships, and parishes. Cities in Quebec are further subdivided into arrondissements (similar to boroughs), while outside of Quebec cities are divided into wards.