...taxing powers of the Provinces are set forth in Article 92(2) of the British North America Act. They are "Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes." The pipeline as proposed by Canadian Arctic Gas would pass within the borders of British Columbia,...

...also power to deal with all matters of a local or private nature in the Province, and also to levy direct taxation within the Province in order to the raising of a revenue for Provincial purposes. Under this authority Part 4 of the Mining Act has been passed adopting certain mining regulations....

...by any Mode or System of Taxation" (section 91.3} and the provinces authority to levy direct taxes "within the Province in order to the raising of a Revenue for Provincial Purposes" (section 92.2), as time went by and the provinces exerted their power to tax, and courts interpreted...

...to Matters coming within the Classes of Subject next herein-after enumerated; that is to say,— "2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes." "Nickel Rim Mines, Ltd. v. Attorney General for Ontario, 53 DLR 2d 290, 294 (1965), citing and quoting...

...coming within the Classes of Subject next hereinafter enumerated; that is to say,— 1. Repealed. 2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes. 3. The borrowing of Money on the sole Credit of the Province. 4. The Establishment and Tenure of Provincial...

...1887 the Judicial Committee greatly widened the scope of provincial taxing powers in section 92(2): 'Direct Taxation within the Province in order to the raising of a Revenue for provincial Purposes.' Perpetually in search of revenue without directly taxing its own citizens, the government of Quebec...

...Matters coming within the Classes of Subject next hereinafter enumerated; that is to say, 1. Repealed. 2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes. 3. The borrowing of Money on the sole Credit of the Province. 4. The Establishment and Tenure of Provincial...

...emphatically. Subsection 2 of section 92 stated that the provincial legislatures should have power to levy "Direct taxation within the Province in order to the raising of a Revenue for Provincial Purposes." But how could this power be "exclusive," when section 91 already gave the federal government power...

...assent, in the Queen's name, of the Governor General of the said Dominion of Canada. 1. Repealed. (48) 2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes. 3. The borrowing of Money on the sole Credit of the Province. 4. The Establishment and Tenure of Provincial...

...within the description of taxation allowed by class 2 of section 92 of the Federation Act, namely, ' direct taxation within the province in order to the raising of a revenue for provincial purposes?' Secondly, if it does, are we compelled by anything in section 91, or in the other parts of the Act,...