Under the BNA Act, the boundary of federal and provincial taxation powers is defined by which sections?

• A. 91 and 92
• B. 101 and 102
• C. 71 and 72
• D. 20 and 21

Answer: (C)

The key idea here is how taxation powers are split between Ottawa and the provinces under the BNA Act. The boundary is set by the sections that assign the right to tax to each level of government: Parliament’s power to raise money through taxes for national purposes, and the provinces’ power to raise money within their borders. In practical terms, this means federal taxes cover nationwide or national-interest funding, while provincial taxes cover local needs and services. The sections that codify this division are the ones that establish those two taxing powers. The other sections listed in the options don’t define the federal–provincial tax boundary.