I think you are right about the cynical interpretation of direct and indirect taxes. I recall years ago as an undergraduate, a professor mentioning an early decision where a maritime province was in financial trouble and threatening to separate if there sales tax was not allowed and the supreme court allowing it. However, I have never verified his story.MichaelZzzz said:A cynic might say that the Supreme Court simply wanted to get a result that allowed the provinces to tax and came up with some gobbledygook nonsense to justify the result despite the constitution.
Then there is the fact that this was a decision involving Quebec who are also allowed immigration legislation despite section 91(25) making that a federal matter.
But that would only be if one was cynical of the courts and lawyers.
Also keep in mind section 92(16) of the constitution gives provinces the right to legislate, "Generally all Matters of a merely local or private Nature in the Province."
That clause has been used as a loophole to justify provincial laws that appeared to tread on federal powers.
Bottom line; the federal and provincial governments wanted it, the Supreme Court rubber stamped it, and the citizens can bend over and taking it like a man.
As far as immigration is concerned, the same professor taught us that it was a concurrent power. I just checked and he seems to have been right. The following is from section 95 of the BNA act:
95. In each Province the Legislature may make Laws in relation to Agriculture in the Province, and to Immigration into the Province; and it is hereby declared that the Parliament of Canada may from Time to Time make Laws in relation to Agriculture in all or any of the Provinces, and to Immigration into all or any of the Provinces; and any Law of the Legislature of a Province relative to Agriculture or to Immigration shall have effect in and for the Province as long and as far only as it is not repugnant to any Act of the Parliament of Canada.
The section you mention (91(25)) seems to refer to what we would now call citizenship.
