Income tax, sales tax - other taxes at the municipal level. Can"t relate to other levels of government - can"t re-tax people twice. Variation of local levels will result in consumers crossing jurisdictions to avoid the tax. Piggy back on federal and provincial tax programs - receive a share from them. Not a new source but more like an unconditional grant. The city of toronto act, january 2007. Restriction on gender, immigrants without national citizenship status, people younger than 18. The opportunities, responsibilities and activities of citizenship. Keeping informed, being in electoral process, social movements, calling council member. Robust forms of citizenship are possible in national scale but easier in urban environments. Cities are more hands on and direct opportunities. Urban municipalities are deepening robust forms of citizenship. Eligibility - easier to enlarge citizenship in a city rather than a nation, such as lowering voting age. Municipal government strengthens provincial and federal government for comity support.