Tax and the Canadian constitution
Keywords:
Taxation, Canada, carbon taxes, Constitution, federalism, taxpayer rightsAbstract
This article surveys Canada’s constitutional provisions and examines their role in mediating between federal and provincial taxation and related regulatory powers. Part I briefly explains Canada’s governance structure and lays out the constitutional provisions concerning taxation and their application to the various levels of government. Part II examines taxpayer rights in connection with the constitutional authority to tax. Part III analyzes the interplay of taxation with other regulatory functions through the lens of recent changes to environmental taxation in Canada, with an emphasis on recent greenhouse gas (GHG) pricing mechanisms imposed by federal Parliament.
Author Biographies
Alisson Christians, University of McGill
The H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law. Associate member of the International Academy of Comparative Law since July 2021. Named among the International Tax Review’s "Global Tax 50" in 2015, 2016 and 2020 for her influence and impact on taxation.
Kimia Towfigh, McGill University Faculty of Law
Corporate immigration lawyer trained in common and civil law. JD/BCL (2021) McGill University Faculty of Law. Former Editor-In-Chief (2019-2020) of McGill Journal of Sustainable Development Law.
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