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Section 125 of the Constitution Act, 1867 provides that: This affects the taxation powers of both levels of government, and has received a broad interpretation in the Canadian courts. ==Nature of the taxation power in Canada== Since the 1930 Supreme Court of Canada ruling in ''Lawson v. Interior Tree Fruit and Vegetables Committee of Direction'', taxation is held to consist of the following characteristics: : * it is enforceable by law; : * imposed under the authority of the legislature; : * levied by a public body; and : * intended for a public purpose. In addition, the 1999 SCC ruling in ''Westbank First Nation v. British Columbia Hydro and Power Authority'' has also declared that a government levy would be in pith and substance a tax if it was "unconnected to any form of a regulatory scheme." The test for a regulatory fee set out in ''Westbank'' requires: : * a complete, complex and detailed code of regulation; : * a regulatory purpose which seeks to affect some behaviour; : * the presence of actual or properly estimated costs of the regulation; and : * a relationship between the person being regulated and the regulation, where the person being regulated either benefits from, or causes the need for, the regulation. This is important to note, as taxation is barred under s. 121, but regulatory fees are not, and Canadian jurisprudence under s. 125 has turned on that distinction. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Section 125 of the Constitution Act, 1867」の詳細全文を読む スポンサード リンク
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