Topic

Income tax

Which governments hold powers over income tax, and the laws that give them those powers.

Governments covering Bowen Island · About Bowen Island

Each power below comes from a law, agreement or official page, linked under it. This page lists the powers each government holds. It does not say how they are used.

Provincial

Legislative Assembly of British Columbia

Governs British Columbia

Direct taxation Report

Direct taxation within British Columbia to raise revenue for provincial purposes, e.g. provincial income tax (Constitution Act, 1867, s. 92(2)).

Provincial income tax (s. 92(2)); the federal government levies its own.
Source: laws-lois.justice.gc.ca, checked Oct 11, 2026

Federal

Parliament of Canada

Governs Canada

Taxation Report

Exclusive: "The raising of Money by any Mode or System of Taxation." Constitution Act, 1867, s. 91(3). Provinces may levy direct taxes for provincial purposes (s. 92(2)).

Federal income tax (Constitution Act, 1867, s. 91(3)); provinces levy their own.
Source: laws-lois.justice.gc.ca, checked Oct 11, 2026

No power over income tax recorded

Other governments covering Bowen Island. We have no power over income tax on record for them. If one holds such a power, tell us.

Municipal: Bowen Island Municipal Council
School board: Board of Regional Trustees of the Conseil scolaire francophone de la Colombie-Britannique, Board of Education of School District No. 45 (West Vancouver)
Regional: Islands Trust Council, Metro Vancouver Regional District Board
Provincial: Executive Council of British Columbia

Sources

laws-lois.justice.gc.ca · checked Oct 11, 2026 structure: Constitution Act, 1867, Part VI (ss. 92, 92A, 93, 94A, 95), Justice Laws Website; s. 45 of the Constitution Act, 1982 for amending the provincial constitution. For: Direct taxation (Legislative Assembly of British Columbia)
laws-lois.justice.gc.ca · checked Oct 11, 2026 Text quoted from the Constitution Acts (Justice Laws Website, current to 2026-09-21). For: Taxation (Parliament of Canada)

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