TAXATION POWERS IN CANADA
Abstract
In this article, the author discusses the scope of the taxation powers as divided between the Dominion Parliament, the Legislatures of the Provinces, and the hundreds of municipal and administrative bodies that are engaged in the production of taxation measures. Through an examination of the Dominion taxing power, the Provincial taxing power, Municipal taxation, and some miscellaneous provisions of the British North America Act, 1867, the author argues that the exact scope of the taxing powers within Canada is unclear and that someday, clarity will need to be sought.Keywords:
Constitutional LawDownloads
Total Downloads:
Download data is not yet available.