...telling. While acknowledging that provinces had the right, under s. 92(2) of the Constitution, to impose "direct taxation within the province in order to the raising of a revenue," he submitted that this measure, which levied an annual tax of 0.05 per cent on the paid-up...

[ Prikaz vsebine te strani ni dovoljen ]

[ Prikaz vsebine te strani ni dovoljen ]

[ Prikaz vsebine te strani ni dovoljen ]

[ Prikaz vsebine te strani ni dovoljen ]

...provinces face some limits on their taxation powers, in particular that their general taxing power is of 'direct taxation within the province [in order to the raising] of a revenue for provincial purposes' (section 92(2)). Provinces, therefore, can in general not impose direct taxes. The one exception is...