13.7
17.8
5.1
1971
54.3
46.3
38.9
44.6
20.8
13.5
19.7
16.6
18.1
2.9
1972
53.8
54.0
31.9
41.4
17.1
13.3
18.8
21.9
17.0
2.8
1973
50.0
48.6
32.8
38.0
18.0
11.4
24.3
17.3
7.4
-3.5
1974
48.7
53.6
35.1
34.5
15.9
12.2
27.1
7.3
-12.9
2.3
1975
48.5
53.6
43.0
44.5
20.9
23.6
33.4
14.1
-15.0
11.6
1976
47.9
57.3
42.6
46.2
26.1
21.9
31.0
9.4
-20.6
10.1
1977
43.2
55.9
39.7
41.6
25.4
18.4
29.4
8.3
-31.5
3.8
1978
45.1
52.4
43.2
39.0
22.5
18.0
31.0
6.0
-45.3
2.9
1979
45.6
49.8
42.3
38.4
25.4
13.3
29.5
6.1
-39.7
0.8
1980
47.3
51.5
41.2
40.8
28.2
15.5
32.7
4.6
-38.2
10.5
1981
48.6
51.6
44.2
40.8
25.4
15.3
29.1
9.8
-37.0
10.5
1982
51.9
50.5
45.1
49.6
26.6
17.9
35.2
22.5
-20.5
17.1
1983
52.1
51.2
41.3
44.9
27.1
18.3
33.6
18.6
-4.4
18.9
1984
47.8
44.8
40.3
40.6
26.5
13.6
33.6
20.0
-10.2
16.2
1985
46.6
46.6
37.9
41.3
26.9
14.0
32.1
24.3
-4.9
15.5
1986
45.1
43.5
36.7
36.6
23.5
9.6
31.8
33.4
18.4
17.3
1987
44.0
41.6
34.2
34.6
18.2
7.5
29.2
24.1
14.1
14.6
1988
44.3
41.5
35.4
34.6
14.1
4.6
25.2
26.2
13.1
7.7
1989
45.4
41.7
37.1
35.3
16.6
3.1
27.5
14.9
16.1
4.0
1990
44.7
42.8
34.6
35.7
17.2
8.5
28.8
20.8
11.4
4.0
1991
44.2
41.2
35.8
35.7
19.6
18.8
31.4
28.9
15.3
14.0
1992
43.3
39.8
36.8
36.5
22.3
25.2
32.2
29.1
20.0
15.1
1993
41.6
40.8
40.6
35.6
22.2
22.6
28.7
20.1
15.6
12.3
1994
39.9
36.9
33.0
32.0
22.1
17.6
26.1
15.2
1.8
7.2
1995
38.9
33.4
32.6
30.0
19.4
15.2
20.2
13.7
-1.6
5.9
1 Although members from the Senate can be appointed to theexecutive this is very rare.
2 The Yukon Act, Northwest TerritoriesAct, Nunavut Act, Government Organisation Act, and theFederal Interpretation Act.
3 Constitution Act, 1867, s.91(3).
4 Constitution Act, 1867, s. 92(2).
5 Except in Quebec. The details of Quebec’s tax system are covered in latersections of the paper. See Section D. Systems of Tax Harmonization and TaxCollection.
6 See Section D Systems of TaxHarmonization and Tax Collection for furtherdetails.
7 Constitution Act, 1867, s.92A(3)
8 Constitution Act, 1867, s.а94A
9 Constitution Act, 1867, s. 95. Both agriculture and immigration are under thisprovision.
10 It should be noted that although the federal government has thejurisdiction to legislate in the area of criminal law the provinces areresponsible for the administration of criminal law.
11 This is a slight simplification for the purposes of clarity. Forfull details on the tax sharing arrangements between governments see Section D.
12 Most conditions ensure accessibility and portability of benefits.For greater details on the conditions attached to these transfers see Section CSystem of Intergovernmental Transfers.
13 See the Constitution Act,1982 s. 36
14 Constitution Act, 1982 s. 36(2).
15 Peter Hogg,Constitutional Law of Canada, 4th ed (Toronto,Carswell,1996), p. 142.
16 Constitution Act 1867, s. 91(3)
17 Constitution Act 1867,s.91(1A)
18 Constitution Act 1867, s. 106.
19 Re Canada Assistance Plan [1991] 1 S.C.R. 525. For a detailed explanation of this case seeHogg, 1996, p. 149-150.
20 Quebec has consistently rejected the legitimacy of the federalgovernment’s spendingpower. For further details on the use of the federal spending power see SectionC System of Intergovernmental Transfers.
21 The government of Quebec did not sign the Agreement.
22 For the specific details on the use of the spending power seeThe Social Union Framework Agreement, section 5. It should be noted that one of Quebec’s reasons for not signing theAgreement concerned the provisions recognising the legitimacy of the federalspending power.
23 This process will be explained later in this section.
24 See the Constitution Acts, 1982 ss. 38-49
25 For a thorough description of this topic see Hogg, 1996,209-214.
26 Supreme Court Act, s.53.
27 The Constitution Act, 1867 s.96.
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