Which of the following is an example of a tax that can be imposed by a province?

A franchise tax is indeed an example of a tax that can be imposed by a province. This type of tax is typically levied on businesses for the privilege of operating within the jurisdiction of the province, rather than on income earned. It serves to generate revenue for the local government and can be based on the company's net worth, capital stock, or ability to do business in the region.

In contrast, income tax is primarily imposed by both federal and, in some cases, state/provincial governments, but it is not universally applicable as a specific tax that all provinces impose. Business taxes can vary greatly, and while provinces may impose taxes on businesses, typically they are categorized differently than franchise taxes. Capital gains tax, on the other hand, is generally associated with federal taxation systems, and while provinces may have authorities to set similar taxes, it is not as quintessentially provincial as franchise taxes.