The Allocation of Taxing Power Under the Canadian Constitution

Alberta assets Attorney-General of British Attorney-General of Canada Attorney-General of Manitoba Attorney-General of Ontario Board British Columbia British North America Brunswick Canadian Tax Canadian Tax Foundation capital cost allowance capital gains cent constitutional consumption corporate tax cost Court of Canada debt deduction direct taxation discussion distortions economic effect equity excise exemption expenditure federal government finance fiscal funds held homeowners housing Ibid imposed imputed incentives increase indirect industry inflation interest investment land legislation levy limited Manitoba ment mortgage municipal North America Act Nova Scotia Parliament payments Privy Council property tax proposed province provincial taxing public pensions purposes Quebec rent rental revenue RRSP Saskatchewan savings scheme section 125 shares situate situs statute succession duties Supra footnote Supreme Court tax credits tax rate tax reform tax shelters tax system taxable taxing power taxpayers tion Toronto trade transfer ultra vires