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Taxation in Canada is a shared responsibility between the federal government and the various provincial and territorial legislatures. Under the ''Constitution Act, 1867'', taxation powers are vested in the Parliament of Canada under s. 91(3) for: The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax. The powers of taxation are circumscribed by ss. 53 and 54 (both extended to the provinces by s. 90), and 125, which state: ==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 order for a tax to be validly imposed, it must meet the requirements of s. 53 of the ''Constitution Act, 1867'', but the authority for such imposition may be delegated within certain limits. Major J noted in ''Re Eurig Estate'': This was endorsed by Iacobucci J in ''Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General)'', and he further stated: 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「Taxation in Canada」の詳細全文を読む スポンサード リンク
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