TAXATION POWERS IN CANADA

Authors

  • VINCENT C MACDONALD

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 Law

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Published

1941-01-31

Issue

Section

Legal Commentary