Provinces Are Restricted to Imposing Direct Taxes Because

Provinces are restricted to imposing direct taxes because

A) direct taxes always generate more money than indirect taxes.
B) indirect taxes always generate more money than direct taxes.
C) practically speaking, there is no way for a province to collect an indirect tax.
D) the burden of an indirect tax is generally shifted onto other people by the taxpayer, so that there is a real risk that a province's indirect tax will ultimately be paid by someone outside that province.
E) the federal government is restricted to imposing indirect taxes.