POLS 3135 Lecture Notes - Lecture 10: Income Tax, Direct Tax, Potash
7 Dec 2018
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Act: provinces ownership over natural resources, 4 provinces that formed the confederation in 1867, federal government still had power over them. Western discontent/alienation and the transfer of ownership of natural resources to. Western provinces: first national policy 1871: nation building, railways - link east to west through railways. Immigration: tariffs on imported goods from u. s, make it more expensive to buy goods from us so they can buy from. Canada: 3 provinces have no power over natural resources. Constitutional amendment act 1930: 3 provinces regained power of natural resources, still limitations on natural resources, limitations: certain areas are reserved for aboriginals for hunting, and fishing. Division of power over taxation: section 91(3) - federal government has power over all forms of taxation (indirect/direct) to generate revenue, provincial- direct taxes (income, property) and licensing. Indirect tax (pass increase to consumers) - federal jurisdiction: export tax- exported to another province/country.
