The provinces have jurisdiction for provincial constitutional amendments; direct taxation and debt raising for provincial purposes; provincial prisons; education; health care; municipal government; (nearly all) provincially incorporated companies; local works; property and civil rights; provincial justice, civil law and procedure; and enforcement of provincial laws. They also hold sway in most labour and social security matters. Ca n a d a The local authorities have revenue-raising powers, and property taxes are their main source of revenue. They are generally responsible for local services such as policing; fire protection; water and sewage; recreation services; and local public transport. Further information Government of Canada: canada.gc.ca Commonwealth Secretariat: www.thecommonwealth.org Commonwealth Governance: www.commonwealthgovernance.org Commonwealth Governance Handbook 2013/14 155
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