Which of the Following Statements Is TRUE with Respect to Municipalities

Which of the following statements is TRUE with respect to municipalities?

A) Most municipalities are created by the federal government,rather than by provincial governments.
B) A municipality is created when a higher level of government passes a by-law.
C) Cities are municipalities,but towns are not.
D) Laws that are created by municipalities are called subordinate legislation.
E) Some types of subordinate legislation have nothing to do with municipalities.