Contends that the basis for generating revenues from property relies on one of two sources: section 91(3) of the Constitution Act of 1867, or section 35(1) of the Constitution Act of 1982 and that the scope of power may depend on which source has been used.
Author/Creator
Devrin Q. Froese
Open Access
Yes
Primary Source
No
Citation
Canadian Tax Journal, vol. 55, no. 4, 2007, pp. 777-802
Publication Date
2007
Location
Resource Type
Articles -- General
Format
Text -- PDF
Language