In Canadian Constitutional law, section 91(2) of the Constitution Act, 1867 provides the federal government with the authority to legislate on matters related to the regulation of Trade and Commerce. This power is generally balanced against the provincial power over property and civil rights under section 92(13) as well as "matters of a local nature" under section 92(16).
The trade and commerce clause was first examined in Citizen's Insurance Co. v. Parsons (1881). The Privy Council identified two branches of the clause. A matter could fall under the inter-provincial branch if it concerned "international and interprovincial trade", or in the alternative, it could fall under the general trade branch if it concerned the "general regulation of trade affecting the Dominion as a whole".

The Taxation Institute of Hong Kong - Promoting the study of taxation and the exchange of information and views on taxation.
Meta Description: [ The Taxation Institute of Hong Kong was incorporated in 1972 and its prime objectives are to promote the study of taxation and exchange of information and views on taxation. ]
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