Constitutional Authority
The constitutional authority for the federal income tax is found in section 91 paragraph 3 of the Constitution Act, 1867, which assigns to the federal Parliament power over "The raising of Money by any Mode or System of Taxation".
The constitutional authority for the various provincial income taxes is found in section 92 paragraph 2 of the Constitution Act, 1867, which assigns to the legislature of each province the power of "Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes". The courts have held that "an income tax is the most typical form of direct taxation".
Read more about this topic: Income Taxes In Canada
Famous quotes containing the word authority:
“The government, which is the supreme authority in states, must be in the hands of one, or of a few, or of the many. The true forms of government, therefore, are those in which the one, the few, or the many, govern with a view to the common interest.”
—Aristotle (384–323 B.C.)