Municipalities are created in laws passed by the provincial government. Each province has some form of law to create and regulate its municipalities. This law is usually called the Municipal Government Act or some variation. Municipalities are given their power through this Act. The powers usually include the setting and collection of property, school, and business taxes; public transportation; police, fire, and sanitation services; roads and streets; parks; and the provision of water and power services, among other powers to make cities and towns run efficiently. Last Reviewed: August 2012