Which of the Following Statements Is TRUE with Respect to Indirect

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

A) The issue of indirect taxation arises in connection with municipalities.
B) A province can impose an indirect tax because of the doctrine of "residual powers."
C) An indirect tax is always ultra vires because of the constitutional principle that requires governments to act in an "open and straightforward manner."
D) An indirect tax is a tax that was created by subordinate legislation.
E) The federal government can impose an indirect tax, but a provincial government cannot do so.