Which of the following is NOT a tax that a province may impose?

The income tax is typically a tax imposed by the national government rather than provincial governments. Provinces usually have the authority to impose various local taxes that are specifically defined by legal frameworks, and income tax generally falls under federal jurisdiction to ensure uniformity across the country.

On the other hand, franchise taxes, taxes on the transfer of real property ownership, and taxes on sand, gravel, and other quarry resources are generally within the allowed purview of provincial taxation. These taxes can be levied to fund local services and projects. Thus, the classification of income tax as a federal tax underlines why it is not considered a tax that a province can impose.