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by any mode or system of taxation. " the provincial legislatures have a more restricted authority under ss. ( ) and ( ) for: " . direct taxation within the province in order to the raising of a revenue for provincial purposes. ... . shop, saloon, tavern, auctioneer, and other licences in order to the
raising of a revenue for provincial, local, or municipal purposes. " 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. and (both extended to the provinces by s. ), and ,...
https://en.wikipedia.org/wiki/Taxation_in_Canada