What is the law on the imposition of taxation by municipalities?

The law with respect to the imposition of taxation by municipalities is clear and straightforward. Fundamental to it is the fact that municipalities, as statutory creations, have no inherent powers. They can have only the jurisdiction, power, and discretion specifically conferred on them by enabling statutes. As well, as this Court decided in Town of Dunville v. Power et al (1977), 13 Nfld.&P.E.I.R. 361 (NLCA), … an enactment enabling municipalities to impose taxes are [sic] to be construed strictly. All steps, prescribed by the statute to be taken before levying such taxes, must be followed. They are essential and indispensable …