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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
of s. does not prohibit parliament or the legislatures from vesting any control over the details and mechanism of taxation in statutory delegates such as the lieutenant governor in council. rather, it prohibits not only the senate, but also any other body other than the directly elected legislature,...
https://en.wikipedia.org/wiki/Taxation_in_Canada