John took an Introductory Federal Taxation course. He learnt the basic framework of income taxation in Canada, and can prepare simple personal tax returns. John remembers from his lectures that although income taxes are also levied at the provincial level, he does not need to take another course to learn provincial tax rules. Furthermore, if he were to move from one province to another, he generally would not need to start from scratch and re-learn a completely different set of provincial tax rules. However, he cannot remember why that is the case. Required: Explain why a student taking a course in Federal income taxation generally does not need to take another course in provincial income taxation. Your explanation must be specific and demonstrate relevant tax knowledge. Given your explanation also list two mechanisms provinces can use to fine- tune their tax objectives