Which of the following statements is TRUE with respect to indirect taxation?

Select one:

An indirect tax is a tax that was created by subordinate legislation.

The issue of indirect taxation arises in connection with municipalities.

The federal government can impose an indirect tax, but a provincial government cannot do so.

An indirect tax is always ultra vires because of the constitutional principle that requires governments to act in an "open and straightforward manner."

A province can impose an indirect tax because of the doctrine of "residual powers."