Tax power constraints are provincial limitations on municipal taxation authority, reflecting municipalities' constitutional status as creatures of the province with only delegated powers. Constraints include limitation to property taxation (municipalities generally cannot impose income, sales, or most other taxes without specific authorization), caps on certain rates or types, exemption requirements, and assessment practices imposed by provincial assessment authorities. Municipalities argue constraints limit their ability to fund services adequately and diversify revenues beyond property taxes. Provinces maintain constraints ensure consistent treatment, prevent tax competition excesses, and protect property owners. Debates about municipal fiscal capacity often focus on whether provinces should relax tax power constraints or provide alternative revenue tools.